Hello, I am happy to answer your questions about the tax calculation basis and tax rate of the Inner Mongolia Water Conservancy Construction Fund in 2022: 1. The tax calculation basis of the Water Conservancy Construction Fund is tax-exclusive income.

Water conservancy construction funds should be calculated and paid based on sales revenue.

2. The tax calculation basis for water conservancy construction funds is based on 1% of the actual payment of value-added tax and consumption tax.