Tax calculation is based on sales revenue: local water conservancy construction fund should be paid = sales excluding tax * tax rate. Sales revenue here refers to the company's non-tax revenue. This is a very extensive means. It can be said that in most provinces, water conservancy construction funds are basically calculated according to the sales income of non-tax products. Of course, the specific tax rate varies from province to city.

Based on the actual amount of value-added tax and consumption tax: local water conservancy construction fund payable = (value-added tax+consumption tax) * tax rate. Shandong has adopted a taxation method of value-added tax and consumption tax different from other provinces, that is, the actual value-added tax and consumption tax are taken as the taxation basis.

What is the tax rate of water conservancy construction fund?

1. The contribution of the water conservancy fund is one thousandth of the operating income. In addition, the payable amount of urban construction tax = (value-added tax+consumption tax) * applicable tax rate, and the tax rate can be divided into: 7% in urban area, 5% in counties and towns, and 1% in rural areas. All those located in cities, districts, counties and towns are taxed at the rate of 1%. In addition, the surcharge for education is 3% of the sum of the three applicable tax rates of value-added tax and consumption tax.

2. Water conservancy fund is a kind of fund specially set up for water conservancy, including central water conservancy fund and local water conservancy fund.