Collection standard:

(1) State-owned enterprises, collective enterprises, joint-stock enterprises, joint ventures, private enterprises, foreign-invested enterprises, enterprises invested by Hong Kong, Macao and Taiwan businessmen, urban and rural individual industrial and commercial households and institutions with operating income shall be levied at 0. 1% of the previous year's sales income or operating income;

(2) Banks (including credit cooperatives) charge 0.06% of the interest income of the previous year, and insurance companies charge 0.06% of the premium income of the previous year. All kinds of trust and investment companies, finance companies, securities companies, leasing companies, pawn, auction and other non-bank financial institutions are levied at 0. 1% of the business income of the previous year;

(3) All employees with fixed wage income shall be paid a one-time monthly wage income; If the monthly income is above 250 yuan and below 400 yuan (including 400 yuan), 40 yuan will be levied per person every year; If the monthly wage income is above 400 yuan, 60 yuan will be levied per person every year; Rural individual industrial and commercial households are levied in 30 yuan every year; Urban individual industrial and commercial households are levied in 60 yuan every year;

(4) Government funds (fees and surcharges) collected from local governments shall be levied at 3% of the total income of the current year;

(5) Cities with key flood control tasks should set aside no less than 15% of urban maintenance and construction tax for urban flood control construction. Accounting treatment:

Borrow: management fee-flood control fee

Loans: bank deposits

The proportion paid by the unit is: the accumulated sales revenue of the main business in the previous year * 12%= the flood control fee payable in the whole year.

The specific collection standards should be consulted with the local local taxation bureau.