In some provinces, the tax basis of water conservancy funds is the tax-free sales income of enterprises. Specifically, when calculating water conservancy funds, enterprises should take the sales income or operating income recorded in enterprise account books or financial statements as the tax basis for calculating water conservancy funds. Of course, the specific proportion of water conservancy funds varies from province to province. The tax rate of Zhejiang Water Conservancy Fund is 0.01%; The tax rate of Hunan Water Conservancy Fund is 0.06%.

When formulating the specific tax payment ratio, the water conservancy fund can be formulated according to the actual situation of its own province. In some provinces, the tax basis of water conservancy funds is the value-added tax and consumption tax actually paid.

Notice of the Finance Department of Guangxi Zhuang Autonomous Region on the relevant policies of local water conservancy construction funds

First, since 200211,local water conservancy construction funds will continue to be collected according to the original regulations on collection and management, and the time limit will be stipulated separately.

In which: from 202 1 1 to 202 1 June 30th (ownership period), the local water conservancy construction fund was exempted, from 2021July1to 2021February 365438. The Notice on Reducing or Exempting Local Water Conservancy Construction Funds jointly issued by the Finance Department of the Autonomous Region and the Water Resources Department (Gui Caishui [2065438+07] No.32) and the Notice of the Finance Department of Guangxi Zhuang Autonomous Region on Suspending the Collection of Local Water Conservancy Construction Funds of Enterprises (Gui Caishui [2065 438] 19) are no longer implemented.

Two, the financial departments at all levels and relevant units, to strengthen the policy propaganda and interpretation, timely release of information, do a good job of public opinion guidance, and strengthen the supervision and inspection of the implementation of the policy, to ensure the implementation of the policy.

Third, the local water conservancy construction fund has been allocated to the tax department for collection, and the tax department should manage the income collection according to the law and regulations in accordance with the relevant provisions of the centralized treasury collection system to ensure that the fund income is paid in full and on time.