In the process of production and operation, enterprises not only need to pay various taxes, but also pay various additional taxes and government funds. Water conservancy construction fund is one of many government funds that enterprises need to pay.

What is the tax basis of water conservancy construction fund?

The tax basis of water conservancy construction fund is divided into two situations:

1, based on sales.

Sales here refer to the tax-free sales of enterprises. This method is widely used. It can be said that in most provinces, water conservancy construction funds are calculated on the basis of tax-free sales. Of course, the specific tax rates vary from province to province.

2. Take the actual value-added tax and consumption tax as the tax basis.

Shandong used a different calculation method from other provinces when collecting water conservancy construction funds, that is, based on actual value-added tax and consumption tax.

I don't know why the tax basis in Shandong is so different! Of course, this design in Shandong is reasonable, but we just don't know it!

What is the tax rate of water conservancy construction fund?

For the tax rate of water conservancy construction funds, all localities still have great autonomy. The actual tax rates levied vary greatly from place to place.

1, tax rate based on sales.

The tax rate of water conservancy construction fund is still very low when it is taxed according to the sales excluding tax. For example, the tax rate of Zhejiang Water Conservancy Fund is 0.01%; The tax rate of water conservancy construction fund in Ningxia Hui Autonomous Region is 0.07%; The tax rate of Hunan Water Conservancy Fund is 0.06%.

As can be seen from the above data, the tax rate gap between provinces is obvious. Ningxia is seven times that of Zhejiang, and Hunan is six times that of Zhejiang. Of course, all localities also set their own tax rates according to their own local conditions.

In fact, we can also find that the tax rates of these provinces are inversely proportional to their economic development. Among them, Zhejiang's economy is definitely the best, followed by Hunan, and Ningxia is definitely the worst compared with the other two places.

2. Tax rate based on the value-added tax and consumption tax actually paid.

Taking Shandong as an example, the tax rate of water conservancy construction fund is 1%. Since 202 1, Shandong has stopped collecting water conservancy construction funds. Not only that, in the actual collection, Shandong also gave the water conservancy construction fund a 50% discount.

How to write the accounting entry of water conservancy construction fund?

When the enterprise actually pays the water conservancy construction fund, it needs to be accounted by "taxes and surcharges" and "taxes payable".

For example, Hu said that the tax-free sales of the finance and taxation company in September 2002 1 100000. Hu said that the tax rate of the water conservancy construction fund where the finance and taxation company is located is 0.0 1%, and the tax basis is the sales excluding tax.

Tiger said that finance and taxation company 202 1 water conservancy construction fund to be paid =1100000 * 0.01%=10.

Hu said that the accounting entries of financial and taxation companies are as follows:

1. Accrual time

Debit: taxes and surcharges 1 10

Loan: taxes payable-water conservancy construction fund payable 1 10.

2. When paying

Borrow: taxes payable-water conservancy construction fund payable 1 10.

Loan: bank deposit 1 10.