The tax basis of water conservancy construction fund is that the actual value-added tax, consumption tax and sales of enterprises do not include tax. The tax rate of water conservancy construction funds has great autonomy in various places, and the actual tax rate levied varies greatly from place to place. The specific tax rate varies from province to province.
Take sales as the tax basis. Sales here refer to the tax-free sales of enterprises. This method is widely used. For example, the tax rate of Zhejiang Water Conservancy Fund is 0.01%; The tax rate of water conservancy construction fund in Ningxia Hui Autonomous Region is 0.07%; The tax rate of Hunan Water Conservancy Fund is 0.06%.
The value-added tax and consumption tax actually paid shall prevail. This basis is mainly based on Shandong as an example. When collecting water conservancy construction funds, Shandong adopted a different calculation method from other provinces, that is, based on the actual value-added tax and consumption tax.
Collection standard of water conservancy construction fund
The water conservancy construction fund that should be paid by units and individuals engaged in production and operation shall be collected by local tax authorities on a monthly or quarterly basis according to the tax payment period of value-added tax and business tax. The payer shall collect 0.6‰ of the income from production and operation, and declare and pay the water conservancy construction fund to the local tax authorities within 15 days from the due date.
Among them, the provincial electric power company and its subordinate unified accounting unit pay in the location of its head office; Taxpayers' income from construction and installation services, transfer and lease of land use rights, and sale and lease of real estate in this province shall report and pay to the local tax authorities where the construction and installation services occur, where the land is located and where the real estate is located within the prescribed time limit. If the tax payment has not been declared for more than 6 months from the date when it should be declared, the local tax authorities where the institution is located shall make up for it.