Legal basis: Article 9 of the Detailed Rules for the Administration of Raising and Using Water Conservancy Construction Funds in Shaanxi Province: In any of the following circumstances, the collection of water conservancy construction funds shall be reduced or exempted:
1. Special funds (funds) and fees approved by the financial department of the State Council and the people's governments of the State Council and the province;
2. The income of social welfare enterprises and institutions managed by civil affairs departments and enterprises and institutions managed by disabled persons' federations shall be exempted;
3 farmland irrigation water fee income shall be exempted;
4. In accordance with national policies and regulations, the turnover tax shall be reduced or exempted, and the water conservancy construction fund shall be levied at the same time;
5 other projects approved by the provincial people's government.