Legal analysis: 1. Since 200211,local water conservancy construction funds have been exempted in our province, that is, the proportion of local water conservancy construction funds collected by enterprises, institutions and individual operators who pay value-added tax and consumption tax within the administrative area of this province has been reduced from 1% to. (a) in line with the exemption conditions stipulated in this notice, and the payer has paid the fee before the date of promulgation of this notice, it will be refunded. (two) after the fund is exempted, the investment in water conservancy project construction shall be guaranteed by the finance at all levels in accordance with the principle that the power of affairs is commensurate with the responsibility of expenditure.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.