2. Taxpayers declare value-added tax first after logging on the website, and then declare urban construction tax and education surcharge tax. This declaration form contains local water conservancy construction funds. After the general VAT declaration, the system will automatically calculate the tax amount of local water conservancy funds, and then declare after saving.
The above is the operation of tax declaration of water conservancy construction fund.
Matters needing attention in water conservancy construction fund declaration 1. Declaration period: the tax basis is the operating income of enterprises and individual operators last month, so the water conservancy construction fund is generally declared monthly;
2. Payer: including individual industrial and commercial households, enterprises and institutions with operating income and employees in enterprises;
3. Calculation method: There are two calculation methods for water conservancy construction fund tax. The first way is to calculate tax, which generally only receives 0.1%of sales revenue; The other is to levy value-added tax and consumption tax at 0.5% of the actual amount; However, the proportion of water conservancy construction funds collected by provinces and cities is different.