Official website inquired that the water conservancy fund was paid according to one thousandth of the operating income. Urban construction tax payable = (VAT+consumption tax) × applicable tax rate. The tax rate is based on the local atmosphere: 7% in urban areas, 5% in counties and towns, and 1% in rural areas. If the location of large and medium-sized industrial and mining enterprises is not in urban areas, counties or towns, the tax rate is 1%. Education surcharge is 3% of the sum of applicable tax rates of value-added tax and consumption tax.