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湖北省河道堤防工程修建维护管理费征收、使用和管理办法

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(鄂政发〔1994〕165号 湖北省人民政府 1994年12月8日)
 
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第一章 总 则
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`2e/b-C'XyH:w2|0第一条 为加强河道工程建设、维护和管理,巩固和增强河道堤防工程的防洪抗灾能力,保障国家财产和人民生命财产安全,根据《中华人民共和国河道管理条例》,结合本省实际,制定本办法水利论文P:uv["Zs

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第二条 堤防工程修建维护和管理所需资金,除国家和省投资外,本省开征河道堤防工程修建维护管理费(以下简称堤防维护费),以适当补充上述资金的不足。水利论文~5aM;b%_+T)\ ?

VG)WSjR:u0第三条 本省长江、汉江干堤及其重要支堤直接保护的区域,为堤防维护费征收范围。在该类堤防直接保护范围内,所有工商企事业单位、个体工商户,以及农户,为堤防维护费纳费人。

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fb)b;K:X.j0jN0堤防维护费纳费人,必须依照本办法的规定,向河道管理机关缴纳堤防维护费。

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#A4x;_4\-iz0`J)^0第四条 实行堤防维护费收费制度后,除防汛抢险外,列入国家基本建设的堤防工程,按照有偿原则,向社会实行招标投标或者承包。

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F4F O/D0F)?"Z3i,SE/t0在农业纳费人缓征堤防维护费期间,适当提高堤防岁修的补助标准,以减轻农民负担。

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4OjW+n-~tH0第五条 省水利厅是本省河道堤防工程的主管机关,负责全省堤防维护费的征收、使用和管理工作。

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各级人民政府应当加强对堤防维护费征收工作的领导。组织各有关部门共同做好此项工作。水利论文p0D3V:sa2r ?Hln

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第二章 堤防维护费征收
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第六条 征收堤防维护费。必须先行明确长江、汉江干堤及其重要支堤的直接保护范围。上述堤防直接保护范围,按照区域工程设计洪水水位或溃口漫溢所淹没的范围确定,并由省水利厅根据国家规定予以公布并附图告示。

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第七条 堤防维护费的征收标准如下:

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/u[5\,fY,u,r mU.}R0(一)对农业纳费人,每年按每亩农田五公斤稻谷的价格(按当年农业税计价标准计价,下同)征收;林、牧地和渔业水面等,按每亩六公斤稻谷的价格征收。水利论文3e~:P\8y&G

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(二) 对非农业纳费人,按其应缴纳流转税总额的2%征收。

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$WvvBf7D/D0第八条 堤防维护费可列入生产经营成本。水利论文~;J`'o{ ~T.B,e'q

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第九条 对非农业纳费人,堤防维护费每年分四次收取,纳费人应分别于每季度的最后十日内缴纳。农业纳费人,应于每年十月上旬一次性缴纳。水利论文7aLY/N A

Y-\+xwE0第十条 征收堤防维护费,实行委托代收制度。委托代收堤防维护费的,委托单位应按实收费用的2%,付给被委托单位手续费。具体代收办法由省水利厅会同省财政税务等部门共同制定。水利论文0smdC5hy&S w

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第十一条 堤防维护费纳费人依照国家规定享受减免税的,其所缴堤防维护费相应减免。水利论文/N3ccI[B

4e'vo(j0Y0第十二条 收取堤防维护费,必须严格执行《湖北省行政事业性收费管理办法》(以下简称《办法》,凡不符合《办法》规定的,纳费人有权拒绝付款。水利论文!E {q;yh

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第十三条 禁止任何单位和个人违反本办法的规定,擅自扩大堤防维护费征收范围,提高征收标准或巧立名目滥收费用。水利论文3e$P/` }g9gr

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第三章 堤防维护费的使用和管理

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P0E7E+B"Iu:j;@0第十四条 堤防维护费会给代收单位手续费外,全部汇缴省水利厅,各地不得留成。各地所需费用,由用款单位提出用款计划,列入年度计划安排,经省水利厅会同省财政厅审批后拨款。水利论文 V0J7\X.o&_S0lj @

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第十五条 对长江、汉江干堤及其重要支堤迎水面的洲、滩地内,已建的并且不影响行洪安全的堤防,由其所在地的县级以上人民政府参照本办法规定拟订堤防维护费收费办法,按《办法》的规定报经批准后施行,所获资金,用于该堤防的修建、维护和管理,但是,对农户五年内不得征收。水利论文|9?S$[? p)v ]tk&O.m

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第十六条 堤防维护费收入用于河道堤防工程的建设、维护和管理,以及正常防汛等,具体使用范围,由省水利厅会同省财政厅确定。

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W*_$l&I!X ~-^L WO0第十七条 堤防维护费收入纳入预算外资金管理,实行财政专户储存,专款专用,结余部分可以连年结转使用。

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第十八条 堤防维护费征收和使用单位,必须按规定管好用好堤防维护费收入,建立健全财务制度接受财政、物价、审计和农民负担监督管理部门的监督。

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禁止任何单位和个人截留、挪用堤防维护费。水利论文(S6M-q @4I1x%Q

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第四章 罚 则

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第十九条 违反本办法规定,不按期、足额缴纳堤防维护费的,从拖欠之日起,每日加收拖欠金额3‰的滞纳金。经反复催缴无效的,收费人可以商银行代扣征收。水利论文H ji)E$C0yq

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第二十条 对擅自扩大堤防维护费收费范围、扩大收费标准,或者巧立名目滥收费的,由物价部门按照有关规定处理。水利论文T#b5K.m-`v0v

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第二十一条 对截留、挪用堤防维护费的,由其所在单位或者上级行政机关对责任人和单位负责人给予行政处分,并责令限期归还截留或挪用的资金。水利论文-W2w7] E7Tm |

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第二十二条 堤防维护费收费工作人员滥用职权、徇私舞弊的,由其所在单位或者有关行政机关给予行政处分。

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0B$u,^W.o0第二十三条 当事人对行政处罚不服的,可以依法申请复议和提起诉讼。水利论文Iv'Pdw-\l$^*ly

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第五章 附 则

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9Nsb2qfW2l0第二十四条 农户应缴纳的堤防维护费,自本办法施行之日起五年内不开征(不含乡镇企业和农民个体工商户),第六年按规定程序报经批准后始开征。禁止提前征收此项费用。但是,不论是开征之前,还是开征以后,除国家另有规定外,不免除农户应承担的防汛和政府安排投入水利建设的法定义务工。

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第二十五条 本办法应用中的问题,由省水利厅负责解释。水利论文 CT,]-Z.m.Q#\

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第二十六条 本办法自一九九四年一月一日起施行。自本办法施行之日起,各地制定的有关长江、汉江干堤及其重要支堤堤防工程维护费的收费规定,一律停止执行。水利论文5}OvOj*h3vh/N)y }

 
TAG: 堤防 工程 管理费 河道 湖北省
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