In 2022, Shaanxi small-scale water conservancy fund can be exempted.

Water Conservancy Fund Policy From April 1, 2021 to December 31, 2022, small-scale VAT taxpayers with monthly sales of less than 150,000 yuan are exempt from VAT. If the VAT is reduced or reduced in accordance with national policies, the Water Conservancy Construction Fund

reduction and exemption at the same time.