Declaration method: Log in to the Beijing Electronic Taxation Bureau, click I want to file a tax - tax declaration and payment - general declaration - (optimized version) general declaration (union funds, state-owned capital investment income, water conservancy construction fund), click on the operation interface

To increase, just select the collection item as “30221 Water Conservancy Construction Special Revenue”.

There are two calculation methods for calculating water conservancy construction funds: 1. The tax calculation basis for water conservancy construction funds is tax-exclusive income.

The water conservancy construction fund should be accrued and paid at 0.1% of sales revenue.

2. The tax calculation basis for water conservancy construction funds is based on 1% of the actual payment of value-added tax and consumption tax.

The Water Conservancy Construction Fund is a government fund specially used for water conservancy construction.