legal analysis

the water conservancy construction funds that should be paid by units and individuals engaged in production and operation are collected by local tax authorities on a monthly or quarterly basis according to the tax payment period of value-added tax and business tax. Payment obligations shall be levied at .6‰ of production and business income, and the local tax authorities where the institution is located shall declare and pay the water conservancy construction fund within 15 days from the date of expiration. Among them, the provincial electric power company and its subordinate unified accounting unit pay in the location of its head office; The income from construction and installation services, the income from the transfer and lease of land use rights and the income from the sale and lease of real estate obtained by the payer in the province shall be reported and paid to the local tax authorities where the construction and installation services take place, where the land is located and where the real estate is located within the prescribed time limit.

Legal basis

Law of the People's Republic of China on Promoting Rural Revitalization Article 61 People's governments at all levels should adhere to the principle of taking it from agriculture and mainly using it for agriculture, adjust and improve the use scope of land use right transfer income in accordance with relevant state regulations, and increase the proportion of agricultural and rural investment. Focus on high-standard farmland construction, farmland water conservancy construction, modern seed industry upgrading, rural water supply security, rural human settlements improvement, rural land comprehensive improvement, farmland and permanent basic farmland protection, village public facilities construction and management, rural education, rural culture and spiritual civilization construction expenditure, as well as ecological protection and restoration of mountains, rivers, forests, lakes, grass and sand directly related to agriculture and rural areas, and work-for-relief project construction.