According to China's laws, the basic tax rate of water conservancy construction is as follows: 1, and the water conservancy fund pays 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.

Legal objectivity:

Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Relevant Issues Concerning Taxpayers' Prepayment of Value-added Tax and Additional Education Fees for Urban Maintenance and Construction in Different Places Article 5 Taxpayers who provide construction services, sell or lease real estate across regions shall pay urban maintenance and construction tax and additional education fees on the spot according to the value-added tax paid in advance in the place where the construction services occur and the real estate is located.