Sorry to have kept you waiting. I'm glad to answer your question. Calculation of small-scale taxpayer's water conservancy construction fund with monthly sales of 1 0-150,000: two calculation methods:1. The tax basis of water conservancy construction fund is tax-free income. The water conservancy construction fund shall be accrued and paid according to the sales income. The collection ratio varies from province to city. For example, Hunan province will smoke and pay. According to the Notice of Zhejiang Provincial Department of Finance and Zhejiang Provincial Local Taxation Bureau on Suspending the Collection of Local Water Conservancy Construction Funds from Enterprises, Institutions and Individual Operators, Zhejiang Province has suspended the collection of local water conservancy construction funds from enterprises, institutions and individual operators since 2011(charging period). Provincial and municipal tax bureaus are responsible for collecting water conservancy construction funds from units and individuals engaged in production and operation within their respective administrative areas. 2. The tax basis of the water conservancy construction fund is 1% of the actually paid value-added tax and consumption tax. For example, enterprises, institutions and individual operators who pay value-added tax and consumption tax within the administrative area of Shandong Province, based on the actual value-added tax and consumption tax paid, declare the local water conservancy construction fund and the corresponding value-added tax and consumption tax to the tax authorities at the same time. From June 1 day, 2007 to June 1 day, 2020, the local water conservancy construction fund will be levied by half, starting from 1 day when the actual value-added tax and consumption tax are paid.