Water conservancy construction fund is a government fund specially used for water conservancy construction. It consists of central water conservancy construction fund and local water conservancy construction fund. Water conservancy construction funds accrued by enterprises can be included in taxes and additional subjects for accounting. Consumption tax, urban maintenance and construction tax, resource tax, education surcharge, property tax, land use tax, vehicle and vessel use tax, stamp duty and other related taxes and fees incurred in the business activities of enterprises;

Debit: taxes and surcharges,

Loan: taxes payable-water conservancy construction fund payable.

When paying the water conservancy construction fund,

Borrow: taxes payable-water conservancy construction fund payable,

Loan: bank deposit.