Calculation method of water conservancy fund: the tax basis of water conservancy construction fund is tax-free income. The water conservancy construction fund shall be accrued at 0. 1% of the sales revenue; The tax basis of water conservancy construction fund is 1% of the actual payment of value-added tax and consumption tax.
I. Water Conservancy Fund
Water conservancy fund is a special fund for water conservancy construction, which consists of central water conservancy construction fund and local water conservancy construction fund. The central water conservancy construction fund is mainly used for the maintenance and construction of major river key projects related to the overall situation of national economic and social development. Local water conservancy construction funds are mainly used for urban flood control and the management, maintenance and construction of small and medium-sized rivers and lakes. The management expenses of major water conservancy construction projects across river basins and provinces (autonomous regions and municipalities directly under the Central Government) and key protection projects of transnational rivers and border rivers in China shall be borne by the central and local governments.
Second, the source of the central water conservancy construction fund
(a) 3% from the funds (fees and surcharges) of the relevant departments of the central government. The central government funds (fees and surcharges) that should be drawn from the water conservancy construction fund include: vehicle purchase surcharge, port construction fee, railway construction fund, local telephone installation fee, post and telecommunications surcharge, and central shared electric power construction fund.
(two) other funds approved by the relevant departments that can be used for water conservancy construction funds.
Article 4 The source of local water conservancy construction funds: 3% of government funds (fees and surcharges) collected by local governments. The local government funds (fees and surcharges) that should be extracted from the water conservancy construction fund include: road maintenance fees, highway construction funds, vehicle tolls, road transportation management fees, driver training fees of local transportation and public security departments, local shared power construction funds, market management fees, individual industrial and commercial management fees, land acquisition management fees, and municipal facilities supporting fees; Cities with key flood control tasks should allocate not less than 15% of urban maintenance and construction tax for urban flood control construction. The specific proportion shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Cities with key flood control tasks are: Beijing, Tianjin, Shenyang, Panjin, Changchun, Jilin, Harbin, Qiqihar, Jiamusi, Zhengzhou, Kaifeng, Jinan, Hefei, Wuhu, Anqing, Huainan, Bengbu, Shanghai, Nanjing, Wuhan, Huangshi, Jingzhou, Nanchang, Jiujiang, Changsha, Yueyang, Chengdu, Guangzhou and Nanning.