Tax basis of water conservancy fund: tax is calculated at six ten thousandths of the total contract amount. Party and government organs, institutions, social organizations and employees of various enterprises at all levels within the administrative region of this province, whose actual monthly wage income is in 360 yuan -500 yuan (including 500 yuan), shall pay the water conservancy fund 10 yuan per person every 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.

People's Republic of China (PRC) enterprise income tax

Article 12 The amortization expenses of intangible assets calculated by an enterprise in accordance with regulations shall be deducted when calculating taxable income.

Amortization expense deduction shall not be calculated for the following intangible assets:

(1) Intangible assets whose self-development expenses have been deducted when calculating taxable income;

(2) Self-created goodwill;

(3) Intangible assets unrelated to business activities;

(4) Other intangible assets that cannot be deducted from amortization expenses.

Article 13 When calculating the taxable income, the following expenses incurred by the enterprise shall be regarded as long-term deferred expenses, which shall be amortized in accordance with the provisions and allowed to be deducted:

(1) Expenditure on the reconstruction of fully depreciated fixed assets;

(2) expenditure on renovation of rented fixed assets;

(3) Expenditure on major repairs of fixed assets;

(4) Other expenses that should be regarded as long-term deferred expenses.