The calculation method of water conservancy fund is 3% of the sales income or operating income of last month. Water conservancy fund is a special fund for water conservancy construction, which consists of central water conservancy construction fund and local construction fund.

Water conservancy construction fund is a government fund specially used for water conservancy construction. The water conservancy construction fund shall be withdrawn and paid according to 0. 1% of income. 20 12, Hunan will make provision and payment according to 0.06% of sales revenue.

Which enterprises can be exempted from water conservancy construction funds?

(1) Production and business units and individual industrial and commercial households that have not reached the VAT threshold are not required to pay.

The calculation of water conservancy construction fund is based on sales revenue, and the sales revenue exempted from value-added tax is not included in the payment base.

(3) major fixed projects such as national defense projects, flood control projects and the construction of nursing homes and orphanages can be exempted.

(four) the sales revenue of military products produced by Hunan military enterprises and other tax exemptions stipulated by the state are not required to be paid.