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[]
["惠安县政府性基金目录清单"]
[]
["序号","项目名称","政策依据","管理方式","征收方式","征收标准"]
[1,"城市基础设施配套费","国发[1998]34号","缴入地方国库","新建项目按建设工程规划许可证核准的建筑面积征收；扩建、改建项目按新增建筑面积征收。对于容积率小于1的建设项目，按容积率为1的建筑面积征收；容积率大于4的建设项目，按容积率为4的建筑面积征收","按照建设项目类别及所在地市，征收标准从5元/平方米—110元/平方米不等"]
[2,"森林植被恢复费","《森林法》","缴入中央和地方国库","按用地单位占用林地面积征收","1.郁闭度0.2以上的乔木林地（含采伐迹地、火烧迹地）、竹林地、苗圃地，每平方米15元；灌木林地、疏林地、未成林造林地，每平方米10元；宜林地，每平方米5元。\n2.国家和省级公益林林地，按照第1款规定征收标准2倍征收。\n3.城市规划区的林地，按照第1、2款规定征收标准2倍征收。\n4城市规划区外的林地，按占用征收林地建设项目性质实行不同征收标准。属于公共基础设施、公共事业和国防建设项目的，按照第1、2款规定征收标准征收；属于经营性建设项目的，按照第1、2款规定征收标准2倍征收"]
[null,null,"财综[2002]73号"]
[null,null,"财税[2015]122号"]
[null,null,"财税[2023]9号"]
[3,"文化事业建设费","国发[1996]37号","缴入中央和地方国库","按提供娱乐服务、广告服务的相关单位和个人的计费销售额征收",{"v":0.03,"d":"3%"}]
[null,null,"国办发[2006]43号"]
[null,null,"财综[2013]102号"]
[null,null,"财税[2014]122号"]
[null,null,"财税[2016]25号"]
[4,"教育费附加","《教育法》","缴入中央和地方国库","按单位和个人实际缴纳增值税、消费税税额计征",{"v":0.03,"d":"3%"}]
[null,null,"国务院令第60号"]
[null,null,"国发[1986]50号"]
[null,null,"国发明电[1994]2号"]
[null,null,"国发明电[1994]23号"]
[null,null,"国发[2010]35号"]
[null,null,"财税[2010]103号"]
[null,null,"财税[2014]122号"]
[5,"地方教育附加","《教育法》","缴入地方国库","按单位和个人实际缴纳增值税、消费税税额计征",{"v":0.02,"d":"2%"}]
[null,null,"财综[2010]98号"]
[null,null,"财综函[2011]57号"]
[null,null,"财税[2014]122号"]
[6,"残疾人就业保障金","《残疾人保障法》","缴入地方国库","按上年用人单位安排残疾人就业未达到规定比例的差额人数征收","用人单位在职职工平均工资未超过当地社会平均工资2倍（含）的，征收标准为用人单位在职职工年平均工资；超过当地社会平均工资2倍的，征收标准为当地社会平均工资2倍"]
[null,null,"财综[2001]16号"]
[null,null,"财税[2014]122号"]
[null,null,"财税[2015]72号"]
[null,null,"财税[2017]18号"]
[7,"国家电影事业发展专项资金","国办发[2006]43号","缴入中央和地方国库","按经营性电影放映单位票房收入征收",{"v":0.05,"d":"5%"}]
[null,null,"财税[2015]91号"]
["备注：上述政府性基金项目均为涉企项目。除此清单之外的其他中央政府性基金项目参照财政部《全国政府性基金项目目录清单》内容。"]