The tax rate of Shaanxi water conservancy fund is one thousandth of income, and the collection rate of some local water conservancy construction funds is reduced from 1% to 0.5%. Please consult the local tax authorities for details. Where there are local preferential tax policies, the local preferential policies shall prevail.

Stamp duty, half of investment funds and exemption of business books. For water conservancy construction, the sales amount is only 65,438+million per month or 300,000 per quarter. Water conservancy construction fund is a government fund specially used for water conservancy construction, and its tax basis is not less than 15% of the funds collected from urban maintenance and construction tax. The specific situation in different provinces may be different, so it is suggested to pay more attention to local policies. Shaanxi Electronic Taxation Bureau optimized function 202 1 in June. You can also go up and have a look.