Sandian Fund is a government fund approved by the State Council, including reservoir construction fund, rural power grid repayment fund and Three Gorges Project construction fund. The three funds are collected by provincial power enterprises when they collect electricity fees from users, and then turned over to the finance for investment and construction in different aspects, which has played a certain positive role in the country's economic construction and social development.

Final settlement is a law that enterprises with clear national tax laws must abide by, and enterprises that do not make final settlement will be inspected by the national tax authorities.