The water conservancy construction fund is a government fund dedicated to water conservancy construction, not a tax. The tax basis of water conservancy construction fund is tax-free income. Charge by the month. Enterprises, institutions and individual operators with sales income and operating income shall collect local water conservancy construction funds according to 0.6‰ of their sales income or operating income in the previous year.
Water conservancy construction fund is a government fund specially used for water conservancy construction. The purpose of extracting and paying the special income for water conservancy construction is to speed up water conservancy construction, improve the ability of flood control and disaster reduction and water resources allocation, alleviate the contradiction between supply and demand of water resources, and promote sustainable economic and social development. According to the requirements of the State Council on enriching and perfecting the water conservancy construction fund.
legal ground
People's Republic of China (PRC) tax collection management law
Article 35 Under any of the following circumstances, the tax authorities have the right to verify the tax payable:
(a) in accordance with the provisions of laws and administrative regulations can not set up account books;
(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;
(3) destroying account books without authorization or refusing to provide tax payment information;
(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;
(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;
(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons. The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council. Article 64 Where a taxpayer or withholding agent fabricates a false tax basis, the tax authorities shall order it to make corrections within a time limit and impose a fine of less than 50,000 yuan. If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.