1. For enterprises, the sales revenue is 1‰.

2. Banks (including credit cooperatives) and insurance companies pay 0.6‰ interest income and premium income respectively, and other non-bank financial companies pay 1‰ business income.

3. Urban self-employed persons who have reached the threshold 100 yuan, rural self-employed persons 50 yuan.

How to judge urban and rural areas: based on the tax rate of urban maintenance and construction tax, 5% and 7% are urban self-employed households, and 1% are rural self-employed households. )

Second, the declaration method

1. Report path:

Log in to Guangxi Electronic Taxation Bureau and click

I want to pay taxes-

Tax declaration and payment-

General statement-

General declaration (optimized version) (union funds, state-owned capital investment income, water conservancy construction fund), click Add in the operation interface and select.

The collection item is "3022 1 special income for water conservancy construction", as shown in the figure:

2. Time limit for reporting:

(1) The water conservancy construction fund paid by the self-employed obligor shall be collected annually and declared before 202 1 (belonging to the period of 2021-65438+February).

(2) If the water conservancy construction fund and value-added tax paid by the enterprise are levied on a monthly basis, the first declaration time is August 20021year (the period is July 20021year); If it is levied quarterly, the first declaration time is within the collection period of 202 1 10 (belonging to July-September).

(Note: The tax authorities will uniformly pay the obligor identification fee for the enterprise in July, 20021year)

Third, preferential policies.

1 .202 11October1to 202 1 June 30 (ownership period), the local water conservancy construction fund will be exempted from 2021to June 2002/kl. Namely: 202 1 exempted in the first half of the year, and levied by half in the second half (by cycle). In 2022, it was levied according to the original regulations.

Policy basis: Gui Cai Shui [202 1]No. 10

(Note: The original regulations are Guicaizong [20 12] 18, Guicaizong [20 12]79, Guicaizong Letter [20 13]42 and Guicaifeihan [20/kloc-]. )

2. The payer whose monthly business tax does not exceed 654.38+10,000 yuan (quarterly business tax does not exceed 300,000 yuan) shall be exempted from the water conservancy construction fund.

Policy basis: Caishui [20 16]No. 12

3. Below the value-added tax threshold (self-employed), the water conservancy construction fund shall be exempted.

Policy basis: Gui Caizong [20 12]No. 18

(Note: 202 1 Self-employed individuals who do not meet the above tax preferences and need to pay the water conservancy construction fund will be charged at 25% of the collection standard. )