Legal basis: Notice of the Ministry of Finance on Relevant Policies of Civil Aviation Development Fund and Other Three Government Funds 1. Since 2002111,our province has been exempted from local water conservancy construction funds, that is, the proportion of local water conservancy construction funds collected by enterprises, institutions and individual operators who pay value-added tax and consumption tax within the administrative area of this province has changed from 65438+ of the actual amount of value-added tax and consumption tax.