That is, the basement ex situ construction fee and civil air defense fee collected by corruption are all used for civil air defense construction. No unit or individual may transfer, intercept or misappropriate, and the financial and auditing departments shall supervise and inspect.

The functional departments of local tax authorities at all levels in charge of civil air defense project construction fees may, with the approval of the financial department at the same level, set up a transitional account for the collection of civil air defense project construction fees, and engrave a special seal for the collection of civil air defense project construction fees.