There are two ways to calculate the tax basis and tax rate of water conservancy construction funds:
1, the tax basis of water conservancy construction fund is tax-free income. Water conservancy construction fund should be in accordance with the sales revenue of 0. 1% cash withdrawal payment.
2. The tax basis of water conservancy construction fund is calculated and paid according to 1% of actual value-added tax and consumption tax.
First, the tax basis of water conservancy construction funds is tax-free income.
Water conservancy construction fund should be in accordance with the sales revenue of 0. 1% cash withdrawal payment.
Different provinces and cities have different collection ratios, such as 0. 06% withdrawal and payment. Zhejiang province is 0. 0 1%。 According to the Notice of Zhejiang Provincial Department of Finance and Zhejiang Provincial Local Taxation Bureau on Suspending the Collection of Local Water Conservancy Construction Funds from Enterprises, Institutions and Individual Operators, the collection of local water conservancy construction funds from enterprises, institutions and individual operators will be suspended from 2011(payment period).
The tax bureaus of all provinces and cities are responsible for collecting water conservancy construction funds from units and individuals engaged in production and operation within their respective administrative areas.
Two, the tax basis of water conservancy construction fund is calculated and paid according to the actual value-added tax and consumption tax 1%.
For example, enterprises, institutions and individual operators who pay value-added tax and consumption tax within the administrative area of Shandong Province, based on the actual value-added tax and consumption tax paid, declare and levy local water conservancy construction funds with the corresponding value-added tax and consumption tax at the same time.
From June, 2065438 to February, 3, 2020, the local water conservancy construction fund will be levied by half, and the 1% actually collected from value-added tax and consumption tax will be adjusted to 0. 5%。
Legal basis:
Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Expanding the Tax Exemption Scope of Relevant Government Funds
Article 1 The scope of exemption from education surcharge, local education surcharge and water conservancy construction fund shall be expanded from monthly sales or turnover not exceeding 30,000 and quarterly sales or turnover not exceeding 65,438+million to monthly sales or turnover not exceeding 65,438+million and quarterly sales or turnover not exceeding 300,000.