(a) industry, commerce, transportation, construction and installation, processing and repair, catering services, materials, supply and marketing, import and export trade, post and telecommunications, culture and entertainment, press and publication, tourism, etc. , according to the annual business (sales) 1.2 ‰; Power supply enterprises, insurance enterprises and specialized banks are respectively levied at 1.2‰ of annual electricity sales income, insurance income and taxable turnover. If it is inconvenient to levy according to the business (sales) amount, it can be levied according to 1.2‰ of the original value of fixed assets.
(two) farmers of agriculture, forestry, animal husbandry and fishery, take the method of folding grain, according to the annual farming or business area per mu:
1, growing grain in dry land, 2 kg of corn.
2, paddy field, orchard, woodland, grassland, 2 kg of rice.
3, vegetable fields, reeds and other cash crops, rice 3 kg.
4, fish pond, 5 kg of rice.
Grain discount shall be implemented at the price stipulated by the state. In order to reduce the burden on farmers, farmers were exempted before 1997 (excluding rural specialized households).
(three) individual industrial and commercial households, rural households, each household in 20 yuan every year.
(four) the temporary population in Shenyang, 2 yuan per person per month.
(five) organs, organizations, sports, scientific research, hospitals and other administrative institutions, each person in 5 yuan every year. Sixth maintenance fees paid by the payer can be included in the production and operation costs. Article 7 If the payer fails to pay the maintenance fee on schedule due to force majeure, the civil affairs, reform-through-labour enterprises and poor rural households who have real difficulties in paying the maintenance fee may apply, and the levy may be postponed, reduced or exempted after being examined and approved by the Municipal Drought and Flood Control Headquarters in conjunction with the Municipal Finance Department. Eighth universities, primary and secondary school teachers and students (excluding school-run factories), the disabled and rural five-guarantee households can be exempted. Article 9 The road maintenance fee shall be levied once every June 5438+ 10 according to the amount payable in the previous year. Tenth maintenance fees shall be borne by the finance, taxation, industry and commerce, public security and county (city) district drought and flood control headquarters.
The financial department is responsible for the collection of employees of government agencies and institutions;
The industrial and commercial department is responsible for the collection of urban individual industrial and commercial households and rural specialized households;
The public security department is responsible for the collection of the city's temporary population;
Counties (cities), district drought and flood control headquarters is responsible for the collection of central, provincial and foreign organs, institutions and workers, military enterprises in Shenyang;
The tax department is responsible for the collection of taxpayers in the city (except enterprises, institutions and individuals listed in the third and fifth paragraphs above). Eleventh Xinmin, Liaozhong, Kangping, Faku County and Yuhong, Dongling, Dadong, Sujiatun District maintenance fees, 40% to the municipal drought and flood control headquarters, 60% to the county (city), district drought and flood control headquarters. Twelfth road maintenance fee collection departments must apply to the price department for a license fee, and must use the bill of charges uniformly printed by the financial department. Thirteenth road maintenance fees shall be deposited in the financial accounts for special purposes. The drought and flood control headquarters is responsible for the management and use, and the surplus can be carried forward year by year, and no unit or individual may intercept or misappropriate it. Article 14 Maintenance fees shall be used for the operation management, overhaul and necessary renovation of flood control projects in large and medium-sized rivers such as Liaohe River, Hunhe River, Liuhe River, Raoyang River and Puhe River, as well as the reinforcement of dangerous reservoirs and the maintenance of dangerous sections of flood control projects. Fifteenth management departments at all levels should prepare the annual maintenance fee use plan. County (city), district management departments to prepare the annual maintenance fee use plan, reported to the municipal drought and flood control headquarters and the Municipal Finance Bureau for approval before implementation. Sixteenth road maintenance fee collection and use units must establish and improve the financial system in accordance with the provisions, and accept the supervision and inspection of finance, price, auditing and other relevant departments. Seventeenth units and individuals that have made remarkable achievements in the implementation of these measures shall be commended and rewarded by the Municipal Drought and Flood Control Headquarters. Article 18 In violation of the provisions of these measures, those who fail to pay the road maintenance fees in full and on time will be charged a daily overdue fine of 5‰ of the unpaid amount from the date of default, and the overdue fine will not be included in the cost. If repeated collection fails, the collection department may withhold the collection from the commercial bank. Article 19 Any staff member of the toll collection department who neglects his duty, abuses his power or engages in malpractices for selfish ends shall be given administrative sanctions by the unit to which he belongs or the competent department at a higher level, and if the case constitutes a crime, he shall be brought to the judicial organ for criminal responsibility according to law. Twentieth of the interception, misappropriation of road maintenance fees, by the unit or the administrative organ at a higher level to the responsible person and the person in charge of the unit shall be given administrative sanctions, and ordered to return the interception and misappropriation of funds within a time limit.