It is 65438+ 0.2% of last year's operating income. The tax of flood control funds varies according to different industries, usually 65438+ 0.2 of the previous year's operating income. The flood control fund generally refers to the flood control and security fund, which is a government fund. All the fees collected are used for the construction of key flood control and security projects, the management of large and medium-sized dangerous reservoirs and key water conservancy projects.