First, exempt from the scope of water conservancy construction fund
1, production and business units and individual industrial and commercial households that have not reached the threshold of value-added tax and business tax;
2. Income from production and operation exempted from value-added tax and business tax as stipulated by the state;
3. Hunan military enterprises' military sales revenue (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.
Extended data:
(1) Special fund for water conservancy construction: the annual assistance amount is more than 654.38+10,000 yuan (inclusive): it meets one of the following conditions: (1) it suffers from serious natural disasters such as wind, fire, water and earthquake, causing heavy losses; (2) laid-off workers, disabled people and self-employed retired soldiers in cities and towns have been resettled to more than 30% of the total number of employees in enterprises (inclusive) or the above-mentioned personnel are engaged in self-employment (limited to 7 people and below); (3) enterprises for comprehensive utilization of resources recognized by government departments at or above the prefecture level; (4) Leading agricultural enterprises at the provincial level and key agricultural enterprises confirmed by governments at or above the county level, as well as farmers' professional cooperatives with members producing and selling themselves as the main mode of operation; (5) Losses occurred in the profits of that year, and the losses reached more than 20% of the registered capital; (six) commercial enterprises engaged in steel, coal, automobiles, chemical raw materials, cement, agricultural materials and other bulk materials; (7) The scenic tourism enterprises, large-scale tertiary industry enterprises and commercial chain enterprises headquartered in our province are indeed in difficulty; (eight) the relocation of water conservancy projects, the transformation of the old city, affecting the normal production and operation, resulting in losses; (9) Labor income from providing garbage disposal, sewage treatment and cleaning services for rural areas; (10) There are other special reasons.