Hello, the water conservancy construction fund is a government fund specially used for water conservancy construction. The water conservancy construction fund shall be paid according to a certain proportion of the sales revenue, and the local tax authorities shall be responsible for collecting the water conservancy construction fund from the units and individuals engaged in production and operation within the administrative area of this province. According to Article 22 of Accounting and Accounting [20 16], the accounting content of "tax plus" subject includes "deposit clause" and other related taxes and fees in addition to several taxes. Considering that local taxes and fees are usually levied according to a certain proportion of value-added tax, the taxable amount is consumption tax. Local taxes usually involve a small amount, and their economic essence and urban maintenance and construction taxes and education fees accounted for by "taxes and surcharges" need to be supplemented. The influence of a few different financial statements is limited to the subject classification of the income statement, and the inclusion of "tax surcharge" may be the best way to reflect the economic essence. Therefore, the "tax surcharge" in the water conservancy construction fund plan is put forward. No need to fill in, but it should be included in the business tax and surcharge.

The logical relationship of this table is: the actual business tax and the total additional amount, of which the following are detailed taxes, some of which are filled in and some are not. This detail only expresses the business tax and additional contents, and it is not necessary to list them all.

In addition, local taxes and fees such as local water conservancy funds are generally not included in business tax and surcharges. When it actually happens, the management fee-management fee is directly debited and credited to the bank deposit account.