(a) all kinds of productive enterprises in the secondary industry are levied at 1‰ of the sales income (or operating income) of the year;
(two) the circulation and service enterprises at all levels of the tertiary industry shall be levied at 1‰ of the sales (or turnover) of the year; Financial and insurance departments and various investment companies are levied at 2‰ of the business income of the year;
(3) Private enterprises and individual industrial and commercial households in urban and rural areas are calculated according to the current sales income (or operating income) 1‰. Chapter III Ways of Raising Water Conservancy Construction Funds Article 7 The water conservancy construction funds collected from enterprises of all levels and types as stipulated in Article 6 of these Measures shall be collected and remitted by local tax authorities at all levels. Eighth provinces and above to raise funds for water conservancy construction into the provincial water conservancy construction fund management; 60% of the water conservancy construction funds raised by the income range of the city level will be included in the management of the water conservancy construction fund at the city level, 40% will be paid into the provincial water conservancy construction fund, 50% will be paid into the county water conservancy construction fund, 30% will be paid into the water conservancy construction fund at the city level, and 20% will be paid into the provincial water conservancy construction fund.
The water conservancy construction funds collected and remitted by local tax authorities at all levels shall fill in the payment book and turn it over to the state treasury according to the proportion determined above. Ninth collection of water conservancy construction fund tax authorities should use the special receipt of water conservancy construction fund uniformly printed by the provincial finance department, and can extract the management fee according to the actual amount of 2%. Chapter IV Use and Management of Water Conservancy Construction Funds Article 10 Water Conservancy Construction Funds belong to government funds and should be included in the financial budget management and earmarked. At the beginning of each year, the water administrative departments at all levels shall, according to the water conservancy construction plan and annual water conservancy construction plan arranged by the government, submit the annual fund use plan to the financial department at the same level, and after being audited by the financial department at the same level, allocate the water administrative departments at the same level as planned. Among them, the water conservancy construction fund for the capital construction of water conservancy projects should be included in the capital construction investment plan at the same level. The water conservancy construction fund is earmarked, and the year-end balance can be carried forward to the next year. Article 11 The provincial water conservancy construction fund is mainly used for the construction of large-scale key water conservancy projects such as flood control, waterlogging elimination and water supply, cross-regional and inter-basin water conservancy projects, key water and soil erosion prevention and control projects, key hydrological infrastructure construction, the construction and maintenance of flood control and drought relief communication information system in the whole province, flood control and engineering maintenance of large and a few key medium-sized reservoirs, financial support from the provincial central water conservancy construction fund, and other water conservancy projects approved by the provincial people's government. City and county water conservancy construction funds, first for large and medium-sized water conservancy projects arranged by the local central and provincial governments, followed by key water conservancy projects at the same level. Twelfth financial, planning, auditing and water administrative departments at all levels should strengthen the supervision and management of the collection and use of water conservancy construction funds.
Financial departments at all levels should regularly inform the planning and water administrative departments at the same level about the collection of water conservancy construction funds; Water administrative departments at all levels shall regularly submit reports on the use of water conservancy construction funds to the financial departments at the same level; Audit departments at all levels should audit the collection and use of water conservancy construction funds.
The financial, planning, auditing and water administrative departments at all levels should conscientiously implement the relevant laws, regulations and policies of the state and earnestly perform their functions. The relevant units should actively cooperate with the financial, planning, auditing and water administrative departments to carry out their work, truthfully provide relevant information, and shall not hinder the financial, planning, auditing and water administrative departments from exercising their functions and powers according to law.