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Where is the water conservancy construction fund declared?
1. First, log on to the website of the local electronic tax bureau.

2. You can log in with your tax number and password, or you can insert a golden tax plate on your computer and log in with a certificate. After entering the login page, the tax system will display the tax information you need to declare during the reporting period (generally, the reporting period is 1- 15 every month).

3. Generally, it is necessary to complete the VAT declaration first. After the declaration of value-added tax is completed, this report is attached with the additional declaration of urban construction tax and education fee, and the local water conservancy fund is included in this report.

According to different places, the charging standard of water conservancy fund is different. Generally, it is levied at 0.5% of the value-added tax payable in that month. Under normal circumstances, the system will automatically calculate the local water conservancy fund that should be paid after filling in the VAT amount of the current month in the report. Then save the statement and it's done.

Extended data:

Water conservancy construction funds belong to local taxes, and not every place needs to collect them. When an enterprise declares a water conservancy construction fund, it must first log in to the electronic tax bureau, click on the items that should be declared in this period, find the water conservancy construction fund, click declare, and then fill in the tax-free income of the enterprise. The system will automatically calculate the tax payable, and click Submit to deduct the tax.

The collection organ of the water conservancy construction fund is the financial department, and the collection organs are: the national tax department, the local tax department, and the Office of the Financial Ombudsman of the Ministry of Finance in Guangxi. Enterprises, institutions and individual industrial and commercial households that pay value-added tax shall be responsible for collecting water conservancy construction funds by the national tax department; Non-bank financial institutions, enterprises and individual industrial and commercial households that pay business tax in tourism, transportation, construction and installation, culture and sports, entertainment, catering and other service industries are responsible for collecting the water conservancy construction funds paid by them; For enterprises that pay value-added tax and business tax at the same time, the water conservancy construction fund paid by them shall be calculated and collected by the national tax department and the local tax department respectively according to the production and operation income of paying value-added tax and business tax; Individual industrial and commercial households that pay both value-added tax and business tax shall be collected by the national tax department;