1. Time limit for tax collection: the local water conservancy construction fund tax will be collected according to the relevant regulations of the local government, and there will be a specific time limit for collection. Periods are collected by month, quarter or year, not by day. The tax payment period refers to the specific time period for which the tax is applicable, which is determined according to the provisions of the tax collection period.
2. Convenience of tax operation: setting the tax payment period to one day will increase the workload and management cost of the tax department, and will also bring additional operating costs to taxpayers when filing tax returns. By setting a reasonable collection period, it will be convenient for taxpayers to declare and pay taxes, and at the same time improve the efficiency of tax management.