Core Viewpoint - The article provides a comprehensive guide on the non-tax revenue settlement and clearance process for the electricity sector, emphasizing the importance of compliance with deadlines and regulations for various funds related to water conservancy and renewable energy [2][5]. Group 1: Non-Tax Revenue Types - The non-tax revenues that need to be settled include the National Major Water Conservancy Project Construction Fund, Renewable Energy Development Fund, Large and Medium-sized Reservoir Resettlement Support Fund, and Inter-provincial Large and Medium-sized Reservoir Area Fund [2][3]. Group 2: Entities Required to Settle - Entities required to complete the settlement include provincial power grid enterprises, local independent power grid enterprises, self-owned power plants, reservoirs, and hydropower stations [3]. Group 3: Settlement Deadline - The deadline for the annual settlement of non-tax revenues is March 31 of the following year, with the specific deadline for the 2025 fiscal year set for March 31, 2026 [4]. Group 4: Policy Basis for Settlement - The settlement process is governed by several regulations, including the Interim Measures for the Collection and Use of the National Major Water Conservancy Project Construction Fund and the Interim Measures for the Collection and Use of the Renewable Energy Development Fund, among others [5]. Group 5: Electronic Tax Bureau Submission Process - The submission process for the settlement can be completed through the electronic tax bureau, where users must log in and navigate to the non-tax revenue declaration section, following specific steps to ensure accurate reporting [6][8].

Group 1 - The Central Reservoir Resettlement Support Fund includes three funds: the Large and Medium-sized Reservoir Resettlement Support Fund, the Inter-provincial Large and Medium-sized Reservoir Fund, and the Three Gorges Reservoir Fund, established based on various regulations to support the livelihoods of reservoir resettlers and infrastructure development in resettlement areas [3][4] - The fund is collected from electricity users or those with power generation income from inter-provincial large and medium-sized reservoirs, aimed at addressing the economic development and other issues faced by reservoir resettlers [3][4] Group 2 - The collection scope of the Large and Medium-sized Reservoir Resettlement Support Fund applies nationwide, excluding the Tibet Autonomous Region, and is charged to provincial grid enterprises based on the total electricity sold within their respective regions [5] - The Inter-provincial Large and Medium-sized Reservoir Fund is collected from power generation facilities with a capacity of 25,000 kW or more, while the Three Gorges Reservoir Fund is based on the actual electricity sold by the Three Gorges power station [6] Group 3 - The collection standards for the Large and Medium-sized Reservoir Resettlement Support Fund vary by region, ranging from 1.425 cents to 6.225 cents per kWh, while the Inter-provincial Large and Medium-sized Reservoir Fund and the Three Gorges Reservoir Fund are both capped at 8 cents per kWh [7] Group 4 - The application for the Central Reservoir Resettlement Support Fund is standardized using the "General Non-tax Revenue Declaration Form," with payers required to declare and pay through self-declaration, while relevant grid enterprises handle the collection on behalf of the tax authorities [8] - The fund is collected monthly, with declarations and payments due by the 15th of each month [8] Group 5 - Annual reconciliation of the Central Reservoir Resettlement Support Fund is to be completed by the end of March of the following year based on actual electricity sales [9] Group 6 - The fund provides exemptions for distributed photovoltaic power generation self-consumed electricity, as per the relevant notification from the Ministry of Finance [10] Group 7 - The Central Reservoir Resettlement Support Fund is classified as a government fund, with revenues fully allocated to the central treasury under specific budget categories [11]