Answer: The water conservancy fund is taxed at six ten thousandths of the total contract amount.
According to the Implementation Rules for Raising and Managing Water Conservancy Construction Funds in Shaanxi Province:
Article 7 The employees of party and government organs, institutions, social organizations and various enterprises at all levels within the administrative region of this province whose actual monthly wages are in 360 yuan -500 yuan (including 500 yuan) shall pay the water conservancy fund 10 yuan each year;
50 1 yuan -800 yuan (including 800 yuan), each person shall pay 20 yuan every year;
80 1 yuan-1000 yuan (inclusive), each person shall pay 50 yuan every year; 1000 yuan per person per year 100 yuan;
Foreigners pay 100 yuan per person per year.
Article 9 Water conservancy funds shall be levied on enterprises of all levels and types within the administrative area of this province according to the following standards:
(1) Productive enterprises such as mining, manufacturing, urban water supply, electric power, steam, hot water, gas, construction, transportation, etc. are levied at 1‰ of sales or turnover.
(II) Posts and telecommunications, commerce, catering, material supply and marketing and warehousing, real estate, public utilities, residents' services, tourism, advertising, cultural entertainment, information consulting services, technical services and other industries that serve production and life shall be levied at 2‰ of sales or turnover.
(three) private enterprises and individual industrial and commercial households, according to the actual sales or turnover of 2‰.
(4) Financial insurance is levied at 2‰ of its turnover.
The water conservancy fund paid by the above units can be included in the cost.
Related questions:
Excuse me, is the tax basis for the declaration of operating income of water conservancy construction fund VAT or VAT?
Answer: 1. The tax basis of water conservancy construction fund declaration is operating income;
2, water conservancy construction fund is a government fund dedicated to water conservancy construction. The water conservancy construction fund shall be accrued and paid according to the sales income. Different provinces and cities have different collection ratios, such as Hunan Province. The local tax authorities in Zhejiang Province are responsible for collecting water conservancy construction funds from units and individuals engaged in production and operation within their respective administrative areas.
4. Scope of exemption:
(1) Production and business units and individual industrial and commercial households that have not reached the threshold of value-added tax and business tax;
(2) Income from production and operation exempted from value-added tax and business tax as stipulated by the state;
(three) the income from the sale of military products by Hunan military enterprises (excluding the conversion enterprises that have issued industrial and commercial business licenses);
(4) National defense projects, flood control projects (excluding commercial and service facilities), orphanages and nursing homes.
(5) Other exemptions stipulated by the state.