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Notice of Fuzhou Municipal People's Government on Printing and Distributing Measures for Collection, Use and Management of Maintenance and Management Fees for Jianghai Dike Projects in Fuzhou City
Zheng Rong [200 1] No.20
County (city) District People's government, Langqi Economic Zone Management Committee, municipal committees, offices and bureaus (companies):
"Fuzhou Jianghai dike project maintenance management fee collection, use and management measures" has been adopted at the 23rd executive meeting of 200 1 municipal government, and is hereby issued, please follow.
Attachment: Measures for Collection, Use and Management of Maintenance Management Fee for Jianghai Dike Project in Fuzhou City
Measures for the Collection, Use and Management of Maintenance and Management Fees for Jianghai Dike Project in Fuzhou City
Article 1 In order to strengthen the construction, maintenance and management of urban river and sea dike projects and ensure the safety of life and property of the state and people, these Measures are formulated in accordance with the Flood Control Law of People's Republic of China (PRC) and other relevant provisions.
Article 2 Fuzhou Jianghai Dike Engineering Protection Zone in the lower reaches of Minjiang River (Gulou District, Taijiang District, Cangshan District, Mawei District, Langqi Economic Zone and Wangzhuang, Tea Garden, Xiangyuan Street, Gushan, Yue Feng and Xindian Town in Jin 'an District).
All kinds of enterprises, institutions and individual operators with sales income and operating income, regardless of their affiliation, shall pay the maintenance and management fees for the river and sea dike project according to the regulations.
Party and government organs, people's organizations, military units, schools, scientific research institutes (institutes), parks, hospitals, news, television, radio, culture, sports and other administrative institutions that are exempt from turnover tax may be exempted from the maintenance and management fees of Jianghai dike projects.
Article 3 Enterprises, institutions and individual operators in the above-mentioned areas shall collect the maintenance and management fee for the river-sea dike project according to 0.9‰ of the sales income or operating income of the previous year; Foreign-invested enterprises are levied at 50% of the above standards. The bank charged 0.5‰ of the interest income of the previous year; Insurance companies charge 0.5‰ of the premium income of the previous year; All kinds of trust and investment companies, finance companies and other non-bank financial institutions are levied at 1‰ of the business income of the previous year.
Article 4 Maintenance and management fees for river and sea dike projects shall be uniformly collected by local tax authorities. According to the above collection standards, the tax authorities will pay the collection amount into the municipal financial special account every year 1 month and July. At the same time, according to the total amount of collection, 5% is extracted as the collection fee.
Article 5 The maintenance and management fees paid by the paying units for river and sea dike projects may be included in the production and operation costs. The payer and the payer must pay the maintenance and management fee of Jianghai dike project on schedule in accordance with the regulations. If the fee is not paid within the time limit, a late fee of one ten thousandth will be charged on a daily basis from the overdue date. Those who fail to pay for more than fifteen days shall be punished in accordance with the relevant provisions of the state and the provincial government.
Sixth payment units and payers must pay the maintenance and management fees of Jianghai dike project in full and on time as required. After paying the maintenance and management fees of the Jianghai dike project, the enterprises with continuous losses may apply to the Municipal Finance Bureau and the Municipal Water Conservancy and Electric Power Bureau for relief on the basis of the audit report and tax inspection decision of the intermediary agencies. After being audited by the Municipal Finance Bureau and the Municipal Water Conservancy and Electric Power Bureau, they shall be submitted to the municipal government for examination and approval.
Article 7 The maintenance and management fees for river and sea dikes shall be included in the collection scope of municipal water conservancy construction funds, and shall be implemented in accordance with the Notice of Fuzhou Municipal People's Government on Approving the Interim Measures for Budget Management of Fuzhou Municipal Water Conservancy Construction Funds (No.62 [2000] of Ronggaizong). In principle, it can be used for urban flood control projects, and appropriate subsidies can be given to key flood control projects in counties (cities).
Eighth collection and use units shall not raise the collection standard of maintenance and management fees for river and sea dike projects without authorization, and shall not expand its scope of use, and shall not intercept, occupy or misappropriate it. Finance and water conservancy departments should strengthen the management of collection and use to ensure the safe operation of maintenance and management fees for river and sea dike projects.
Article 9 These Measures shall come into force on June 5438+1 October1day, 2002, and the original Interim Measures for the Collection, Use and Management of Maintenance and Management Fees for Urban Flood Control Projects in Fuzhou (No.[19 1] 127) and ""
Tenth approach by the Fuzhou Municipal Finance Bureau and Fuzhou Municipal Bureau of water resources and hydropower is responsible for the interpretation of.
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