The scope and collection rate of water conservancy funds collected by local tax authorities are as follows: (1) All enterprises, institutions and individual operators with sales income and business income shall collect local water conservancy construction funds at 0.6‰ of their sales income or business income in the previous year. Among them, banks (including credit cooperatives) are levied at 0.4‰ of the interest income of the previous year; All kinds of trust and investment companies, finance companies and other non-bank financial institutions are levied at 0.6‰ of the business income of the previous year. (2) On-the-job employees of state-owned enterprises, joint-stock enterprises, collective enterprises, private enterprises, foreign-funded enterprises and other enterprises (including enterprises of the central government in Anhui) shall pay 20 yuan local water conservancy construction fund every year. (3) On-the-job employees of township enterprises pay the local water conservancy construction fund 10 yuan every year. Specific provisions can be found in the "Related Provisions" in the "Fund Fees" module of this website. Interim Measures for the Administration of Raising and Using Local Water Conservancy Construction Funds in Anhui Province: Notice No.3 of Wan Zheng [2000]. Taxes are targeted at specific economic businesses. Different enterprises, different economic behaviors and different taxes have different tax bases and tax rates.
For example, every enterprise has to pay personal income tax withheld and remitted according to wages and salaries, urban construction fee and education surcharge levied according to turnover tax, stamp duty and enterprise income tax levied according to tax profits (generally 25%), etc.