The tax declaration period of general taxpayers of water conservancy construction fund is half a year, and the water conservancy construction fund can be exempted if the tax-free sales for half a year do not exceed 600 thousand.

According to the Notice of XXXXX on Expanding the Exemption Scope of Government Funds (Caishui [2065 438+06] 12) "1. The scope of exemption from education surcharge, local education surcharge and water conservancy construction fund is that the current monthly sales or turnover does not exceed 30,000 yuan (the quarterly sales or turnover does not exceed 90,000 yuan).