The flood control fund should be paid according to the sales income, which is not equal to the profit. Foreign capital can be reduced or exempted according to the corresponding investment proportion.

First of all, the provisions of flood control fees are not tax rates, but collection rates, and there are specific standards (regulations vary from place to place):

1, industrial and mining, construction and installation, transportation, post and telecommunications, finance and insurance, and real estate enterprises are charged at 2.5‰ of sales revenue or operating income every year.

2. Enterprises or units in commerce (wholesale and retail trade), catering, warehousing, geological exploration, social services (public services, residents' services, hotels, rental services, travel agencies, entertainment services, information consulting services, computer application services and other social services), agriculture, forestry, animal husbandry, fishery and other industries shall be calculated on the basis of 1.5‰ of sales income or operating income every year.

The enterprises referred to in the above 1 and 2 include all enterprises such as state-owned enterprises, collective enterprises, private enterprises, individual enterprises, foreign-funded enterprises and joint-stock enterprises. Other beneficiaries are charged at 2‰ of the original value of fixed assets every year.