Water conservancy project construction is an important part of national infrastructure construction, and it is also an important means to ensure national economic development and people's life safety. The collection and preferential policies of national major water conservancy project construction funds can provide more sufficient and stable financial guarantee for water conservancy project construction, help promote the construction and development of water conservancy projects, and improve the utilization efficiency of water resources and the level of water environmental protection. In order to further promote the construction and development of water conservancy projects, and at the same time reduce the burden on enterprises and individuals, the state has implemented certain preferential policies on the relevant taxes and fees collected by the national major water conservancy project construction fund, including exempting the additional education fees.