According to the documents of Shaanxi (2020) No.3 and Shaanxi Caishui (2020) No.3, nine industries, such as tourism, accommodation, catering, exhibition, commerce and trade circulation, transportation, education and training, theatrical performances and film and television dramas, which are greatly affected by the COVID-19 epidemic, are exempted from water conservancy funds. So how to verify whether they meet the exemption conditions?

First, verify the industry type.

Because of the Golden Series? Industry? The column is selected according to the first business scope of the taxpayer's business license, but most people who apply for the business license don't know this, and most people in the industrial and commercial departments don't know this regulation. The business scope of the industrial and commercial business license shall be filled in by the taxpayer or its agent. Originally, the main business should be filled in the first article, and other possible businesses should be filled in later. In fact, many business licenses are not like this, leading to some enterprises or individual industrial and commercial households? Industry? The information entered in the column is incorrect. So we must first verify the business or individual industrial and commercial households? Industry? Does it conform to the actual situation? If not, notify the taxpayer to modify the industry at the tax service hall of the competent tax authority, and reply that the question is not true. Industry? Wrong, actually? Industry? It is * * *, which does not belong to the nine industries exempted by water conservancy funds.

Two, to verify the accuracy of the time limit and amount of the water conservancy fund.

Whether the term and amount of the water conservancy fund are accurate.

What if? Industry? There are no mistakes, and nine industries that are exempted from water conservancy funds must first verify the paid ones. Once it is confirmed that the taxpayer meets the tax exemption conditions but does not enjoy the tax exemption policy, it is very important to inform the taxpayer's financial personnel to go to the tax service office of the competent tax authority to modify the wrong water conservancy fund declaration form. Some taxpayers have repeatedly returned the water conservancy fund through the simple refund (tax) fee declaration in the lobby, but they have not been returned. The reason is that taxpayers have not revised the wrong water conservancy fund statement at all.

Three, fill in the taxpayer's simple tax refund (fee) information list

Fill in the taxpayer's simple tax refund (fee) information list, you must correctly fill in the original tax payment (fee) voucher number, tax refund account number, bank number and name, and report it to the tax service office for review, and handle the simple tax refund (fee) process.