Water conservancy construction fund is a government fund specially used for water conservancy construction. 1. Collection scope: The local tax authorities are responsible for collecting water conservancy construction funds from units and individuals engaged in production and operation within the administrative area of this province. 2. Time, place and standard of collection: The water conservancy construction fund payable by units and individuals engaged in production and operation shall be collected by local tax authorities on a monthly or quarterly basis according to the tax payment period of value-added tax and business tax. The payer is charged at 0.6‰ of the production and operation income.