Water conservancy construction fund belongs to additional tax, which is accounted for in business tax and additional subjects: business tax and additional-water conservancy fund loan: taxes payable-water conservancy fund. . Enterprises, institutions and individual industrial and commercial households that pay value-added tax shall collect water conservancy construction funds from the state tax authorities. Non-bank financial institutions, tourism, transportation, construction and installation, culture and sports, entertainment, catering and other service enterprises and individual industrial and commercial households that pay business tax, the water conservancy construction funds paid by them shall be collected by the local tax authorities. For enterprises that pay value-added tax and business tax at the same time, the water conservancy construction fund paid by them shall be calculated and collected by the national tax department and the local tax department according to the production and operation income of value-added tax and business tax respectively. Individual industrial and commercial households that pay value-added tax and business tax at the same time shall be collected by the national tax department.