The calculation method of water conservancy fund is 3% of the sales income or operating income of last month.

Water conservancy fund is a special fund for water conservancy construction.

It consists of central water conservancy construction fund and local water conservancy construction fund.

Water conservancy construction fund is a government fund specially used for water conservancy construction.

The water conservancy construction fund is accrued at 0. 1% of the sales revenue.

20 12 Hunan province shall withdraw and pay 0.06% of the sales revenue.