Water conservancy fund is not a tax, but a special fund for water conservancy construction, which consists of central water conservancy construction fund and local water conservancy construction fund. The central water conservancy construction fund is mainly used for the maintenance and construction of major river key projects related to the overall situation of national economic and social development. Local water conservancy construction funds are mainly used for urban flood control and the management, maintenance and construction of small and medium-sized rivers and lakes. The management expenses of major water conservancy construction projects across river basins and provinces (autonomous regions and municipalities directly under the Central Government) and key protection projects of transnational rivers and border rivers in China shall be borne by the central and local governments.

After the implementation of 20 13 accounting system for small enterprises, the taxes originally included in management expenses are included in business taxes and surcharges. If you are a small business, you should do this. The small enterprise system is implemented, so 20 12 is included in the management expenses and this year is included in the business tax.

Some say it's non-operating expenses. I suggest you confirm with the local tax authorities.