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 Measures for the Administration of Special Funds for Water Conservancy Construction, the sales income or operating income of special funds for water conservancy construction, enterprises, institutions and individual industrial and commercial households refer to the main business income and other business income stipulated in the financial system. Water conservancy construction fund is a government fund specially used for water conservancy construction. The water conservancy construction fund is accrued at 0. 1% of the sales revenue. 20 12 Hunan province shall withdraw and pay 0.06% of the sales revenue. The local tax authorities are responsible for collecting water conservancy construction funds from units and individuals engaged in production and operation within the administrative region of this province. 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 payment period of value-added tax and business tax. The payer shall collect 0.6‰ of the income from production and operation, and declare and pay the water conservancy construction fund to the local tax authorities within 15 days from the due date. Among them, the provincial electric power company and its subordinate unified accounting unit pay in the location of its head office; Taxpayers' income from construction and installation services, transfer and lease of land use rights, and sale and lease of real estate 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. If the payment has not been declared for more than 6 months from the date when it should be declared, the local tax authorities where the institution is located shall make up for it.