1, the tax basis of water conservancy construction fund is tax-free income. If the newly established enterprise has no annual income, the sales income or operating income of the previous year shall be assessed according to the income of the current year.
2, water conservancy construction fund is a government fund dedicated to water conservancy construction. The water conservancy construction fund shall be accrued and paid according to the sales income of socks. Different provinces and cities have different collection ratios, such as 0.06% in Hunan Province. 0.0 1% in Zhejiang province. Local tax authorities are responsible for collecting water conservancy construction funds from units and individuals engaged in production and operation within their respective administrative areas.
3. The local tax authorities are responsible for collecting water conservancy construction funds from units and individuals engaged in sedan chair production and operation within their respective administrative areas;
4, the right to interpret the water conservancy construction fund in the Provincial Department of Finance, if in doubt, you can consult the Provincial Department of Finance.
5. The scope of exemption includes the production and business units and individual industrial and commercial households that have not reached the threshold of value-added tax and business tax, the production and business income exempted from value-added tax and business tax as stipulated by the state, and the military enterprises in Hunan, excluding the conversion enterprises that have issued industrial and commercial business licenses and the sales income of military products. National defense projects and flood control projects do not include the construction of operational and service supporting facilities, orphanages and nursing homes, and other exemptions stipulated by the state.
legal ground
Measures for the administration of raising and using water conservancy construction funds
Article 4 Sources of local water conservancy construction funds:
(1) 3% of local government funds and administrative fees. The local government funds and administrative fees that should be withdrawn from the water conservancy construction fund include: vehicle tolls, urban infrastructure supporting fees, land acquisition management fees, and government funds and administrative fees determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
(2) With the approval of the Ministry of Finance, all provinces, autonomous regions and municipalities directly under the Central Government levy water conservancy construction funds from enterprises, institutions and individual operators.