Water conservancy funds belong to local policies, which are levied in some places and not in others. Specific policies and tax rates shall be subject to local regulations. Generally, it is paid at one thousandth of the operating income.

Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Expanding the Exemption Scope of Government Funds (Caishui [20 16] 12) issued by the Ministry of Finance: The scope of exempting education surcharges, local education surcharges and water conservancy construction funds will be expanded from the current payer whose monthly sales or turnover does not exceed 30,000 yuan (quarterly sales or turnover does not exceed 90,000 yuan) to,