1, by sales: sales refers to the tax-free sales of the enterprise. This method is widely used. It can be said that in most provinces, water conservancy construction funds are calculated on the basis of tax-free sales. The specific tax rates vary from province to province.

2. Value-added tax and consumption tax actually paid: The tax basis of water conservancy funds in some provinces is the value-added tax and consumption tax actually paid. Shandong used a different calculation method from other provinces when collecting water conservancy construction funds, that is, based on actual value-added tax and consumption tax.