The urban construction tax is 7% for cities, 5% for towns, and 3% for villages. Education fees are 3%, and local education fees are 2%. The water conservancy fund is a special fund used for water conservancy construction. It is funded by the central water conservancy construction fund and local governments. Water conservancy construction fund.

The Central Water Conservancy Construction Fund is mainly used for the maintenance and construction of key river projects related to the overall national economic and social development.

Local water conservancy construction funds are mainly used for urban flood control and the management, maintenance and construction of small and medium-sized rivers and lakes.

The management costs of major water conservancy construction projects across river basins and provinces (autonomous regions and municipalities directly under the Central Government) and our key protection projects on transnational rivers and national boundary rivers are borne by the central and local governments. Extended information

The "Implementation Rules for the Collection and Use Management of Water Conservancy Construction Funds in Shaanxi Province" stipulates in Article 9 that water conservancy funds shall be collected from all types of enterprises at all levels within the administrative region of the province according to the following standards:?

< p> (1) Production enterprises such as mining industry, manufacturing industry, urban water supply, electricity, steam, hot water, gas and construction industry and transportation industry are levied at 1‰ of sales or turnover.

(2) Posts and telecommunications industry, commerce, catering industry, material supply, marketing and warehousing industry, real estate, public institutions, resident services industry, tourism industry, advertising industry, culture and entertainment industry, information consulting service industry , technical services and other industries that serve production and life, are levied at 2‰ of sales or turnover.

(3) Private enterprises and individual industrial and commercial households are levied at 2‰ of actual sales or turnover.

(4) Finance and insurance industries are levied at 2‰ of their turnover.

Shaanxi Provincial Department of Finance-Shaanxi Provincial Water Conservancy Construction Fund Raising and Usage Management Implementation Rules"