Water conservancy construction fund belongs to local fees, and the accrual base of water conservancy construction fund includes main business income and other compulsory income. According to the Interim Measures for the Management of Special Funds for Water Conservancy in the Central Financial Budget, the sales income or operating income of special funds for water conservancy construction, enterprises, institutions and individual industrial and commercial households refers to the main business income and other business income stipulated in the financial system.
Extended data:
Collection standard
Water conservancy construction fund is a government fund specially used for water conservancy construction. The water conservancy construction fund shall be accrued and paid according to the sales income. Different provinces and cities have different collection ratios.
From July, 2065438 1 day, the collection standard of national major water conservancy construction funds was lowered by 25%? [2]?
Beijing stopped collecting local water conservancy construction funds from 20 19, which is expected to reduce the burden on units and individuals by 200 million yuan. ? [3]?
Scope of exemption
1, production and business units and individual industrial and commercial households that have not reached the VAT threshold;
2. Income from production and operation exempted from value-added tax as stipulated by the state;
3. Hunan military enterprises' military sales revenue (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.
References:
Baidu encyclopedia-water conservancy construction fund
References:
Linyi lanshan district Court Public * * * Service Network-Ministry of Water Resources on Printing and Distributing the Central Budget