1. Enterprises, institutions and individual operators engaged in production and business activities in Zhejiang Province (hereinafter referred to as taxpayers) that have obtained sales income or operating income since 20110+01year will be suspended from reporting and paying the local water conservancy construction fund to the local tax authorities. Among them, the payer who declares quarterly should declare and pay the local water conservancy construction fund during the collection period of 20 16 and 10.
Second, if the payer fails to declare, pay in arrears, delay payment and other unpaid local water conservancy construction funds (the payment period is before 20 16 1 1), it is necessary to go through supplementary declaration or payment procedures with the competent local tax authorities.
Three, the local water conservancy construction fund relief policy according to the actual collection of the month. If the annual indicators are involved in the relief conditions, they can be converted according to the proportion of the actual collection month to the whole year.
Legal basis: Article 3 of the Measures for the Administration of Raising and Using Water Conservancy Construction Funds: Sources of Central Water Conservancy Construction Funds: (1) Quota extraction from vehicle purchase tax income. (two) 3% from the railway construction fund and port construction fee income. (three) other funds approved by the State Council for water conservancy construction fund. Article 4 Sources of local water conservancy construction funds: (1) 3% of government funds and administrative fees collected by local governments. The local government funds and administrative fees that should be withdrawn from the water conservancy construction fund include: vehicle tolls, urban infrastructure supporting fees, land acquisition management fees, and government funds and administrative fees determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.