According to "People's Republic of China (PRC) Water Resources Tax Law", kindergarten income without tickets needs to pay the water resources fund. Any unit or individual shall pay the water conservancy fund in accordance with the regulations. For kindergartens without ticket income, they also need to pay water conservancy funds in accordance with relevant regulations.

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.