1, and the water conservancy fund is paid at one thousandth of the operating income. There is also payable urban construction tax = (value-added tax+consumption tax) * applicable tax rate, which is divided into: urban area 7%, county town 5%, rural area 1%. 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%. In addition, the education surcharge is 3% of the sum of the applicable tax rates of VAT and consumption tax.
2, water conservancy fund is a special fund for water conservancy construction, composed of central water conservancy construction fund and local water conservancy construction fund.
Article 5 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Additional Policies for Taxpayers to Prepay Value-added Tax for Urban Maintenance and Construction and Education Fees in Different Places.
Taxpayers who provide construction services, sell or lease real estate across regions should pay the urban maintenance and construction tax and education surcharge on the spot based on the prepaid value-added tax when the construction services occur and the real estate is located, according to the applicable tax rate and education surcharge rate of the urban maintenance and construction tax where the value-added tax is prepaid.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.