The tax basis of water conservancy construction fund is tax-free income, and water conservancy construction fund is a special fund for water conservancy construction. The water conservancy construction fund shall be accrued and paid according to the sales income. Different provinces and cities have different collection ratios, such as 0.06% in Hunan Province.

Therefore, the tax rate of Changsha Hi-tech going to the water conservancy fund is 0.06%.