Exemption from VAT does not exempt water conservancy funds.

According to Article 35 of the "Tax Collection and Administration Law of the People's Republic of China", small-scale taxpayers are exempt from value-added tax, and the preferential tax policies for small-scale taxpayers do not include water conservancy funds.

Water conservancy funds are not exempt from VAT for small-scale taxpayers and still need to be levied.

The collection of water conservancy funds is restricted by national utility charges and tax collection management laws and regulations. No organization or individual may violate or violate relevant laws and regulations, and may not change, postpone, suspend payment, slow down payment or refuse to pay water conservancy funds without authorization.

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