Not included. Water conservancy fund is a special fund used by the government for water conservancy construction. The water conservancy construction fund is accrued and paid according to the sales income, but this tax is paid in some areas, and it is not needed in some areas, and the proportion to be paid in different provinces is different. Therefore, the water conservancy fund is tax-free income, and the water conservancy fund consists of the central water conservancy construction fund and the local water conservancy construction fund.