Local water conservancy construction fund is a kind of financial fund specially used for the construction, maintenance and management of local water conservancy projects. In our country, the tax basis of local water conservancy construction funds is mainly based on local tax policies and regulations, and the specific implementation may be different due to different regions and policies.

Generally speaking, the tax basis of local water conservancy construction funds mainly includes the following aspects:

1. Enterprise income tax: calculated according to a certain proportion or quota according to the operating conditions and taxes of the enterprise.

2. Personal income tax: calculated according to a certain proportion or quota according to personal income level and taxes.

3. Value-added tax: calculated according to a certain proportion or quota according to the taxable sales of enterprise or individual value-added tax.

4. Consumption tax: according to the sales of taxable consumer goods of consumption tax of enterprises or individuals, it is calculated and levied according to a certain proportion or quota.

5. Other taxes: it may also include other small taxes, such as urban maintenance and construction tax, education surcharge, local education surcharge, etc. These taxes can also be used as the tax basis for local water conservancy construction funds.

It should be noted that the specific tax basis of local water conservancy construction funds may be adjusted due to different regions and policies, and the actual operation needs to follow the provisions of local tax policies. At the same time, the collection and management of local water conservancy construction funds should also be carried out in strict accordance with relevant laws and regulations to ensure the rational use of funds.