Water conservancy fee belongs to resource tax, that is, water resources use fee.

Embankment fees are fees, not taxes at present, but are required to be paid by local enterprises. Just like the previous education surcharge was also a kind of expense, but it was later changed to tax.

Water conservancy fund is a special fund for water conservancy construction, which consists of central water conservancy construction fund and local water conservancy construction fund. Local water conservancy construction funds are mainly used for urban flood control and the management, maintenance and construction of small and medium-sized rivers and lakes. If the water conservancy fund is collected, the embankment fee should not be collected, but there are exceptions.

There is still a difference between three, but a set is generally one.

These local taxes or fees are the characteristics of China's tax system and the financial power delegated by the central government to local governments. The central government only gives a method and tax rate, and the specific collection is determined by local taxes.