Exemption scope of water conservancy construction fund: 1, production and business units and individual industrial and commercial households that have not reached the VAT threshold. 2. Income from production and operation exempted from value-added tax as stipulated by the state. 3. Income from sales of military products by Hunan military enterprises (excluding military-to-civilian enterprises that have issued industrial and commercial business licenses). 4, national defense projects, flood control projects (excluding commercial and service facilities), orphanages, homes for the elderly construction land. 5. Other exemptions stipulated by the state.
The collection organ of the water conservancy construction fund is the financial department, and the collection organs are: the national tax department, the local tax department, and the Office of the Financial Ombudsman of the Ministry of Finance in Guangxi. Enterprises, institutions and individual industrial and commercial households that pay value-added tax shall be responsible for collecting water conservancy construction funds by the national tax department; Non-bank financial institutions that pay business tax, enterprises and individual industrial and commercial households in services such as tourism, transportation, construction and installation, culture and sports, entertainment and catering.
The water conservancy construction fund paid shall be collected by the local tax authorities; For enterprises that pay value-added tax and business tax at the same time, the water conservancy construction fund paid by them shall be calculated and collected by the national tax department and the local tax department respectively according to the production and operation income of paying value-added tax and business tax; Individual industrial and commercial households that pay both value-added tax and business tax shall be collected by the national tax department.