In 2022, the local water conservancy construction fund will be levied by half, that is, by 0.5‰ of operating income or sales income.

2. Handling method: "self-determination, declaration and enjoyment, and retention of relevant materials for future reference". Eligible taxpayers can enjoy preferential treatment by filling in the general declaration form of non-tax income. Among them, enterprises that stop production or lose money need to keep relevant materials for future reference, and the materials for future reference are originals or copies of relevant materials (including annual accounting statements of enterprises and materials issued by industry authorities at or above the county level that can explain specific situations, etc.). ).