All enterprises, institutions and individual operators with sales income or operating income shall collect water conservancy construction funds at 0.8‰ of sales income or operating income, 0.5‰ of interest income of banks (including credit cooperatives), 0.5‰ of premium income of insurance companies, and 1‰ of business income of various trust and investment companies, finance companies and other non-bank financial institutions. ?

The water conservancy construction fund that should be paid by units and individuals engaged in production and operation shall be collected by local tax authorities on a monthly or quarterly basis according to the tax period of value-added tax and business tax, and shall be declared and paid to the local tax authorities where their institutions are located within 15 days from the date of expiration.

Extended data:

Exemption scope of water conservancy construction fund:

1, production and business units and individual industrial and commercial households that have not reached the threshold of value-added tax and business tax.

2. Income from production and operation exempted from value-added tax and business tax as stipulated by the state.

3. Income from sales of military products by Hunan military enterprises (excluding military-to-civilian enterprises that have issued industrial and commercial business licenses).

4, national defense projects, flood control projects (excluding commercial and service facilities), orphanages, homes for the elderly construction land.

5. Other exemptions stipulated by the state.

6. Taxpayers' income from construction and installation services, transfer and lease of land use rights, and sale and lease of real estate obtained in this province shall report and pay to the local tax authorities where the construction and installation services occur, where the land is located and where the real estate is located within the prescribed time limit.

Baidu encyclopedia-water conservancy construction fund

Baidu encyclopedia-water conservancy fund