Does the financial subsidy income, which is not linked to the sales behavior, need to pay the water conservancy construction fund?
Need. According to the current tax policy, subsidy income, which has nothing to do with sales behavior, needs to pay the water conservancy construction fund. Water conservancy construction fund is a kind of fee levied on water conservancy industry, which is levied according to a certain proportion of income, and the proportion of different industries is different, with the purpose of supporting water conservancy infrastructure construction and water resources protection.