According to the Notice on Expanding the Exemption Scope of Relevant Government Funds (Caishui [2065 438+06] 12):
From 2016.10.2, the scope of exemption from education surcharge, local education surcharge and water conservancy construction fund is expanded from the current taxpayer's monthly sales or turnover not exceeding 30,000 yuan (taxpayer's quarterly sales or turnover not exceeding 90,000 yuan) to the taxpayer's monthly sales or turnover not exceeding 65,438+10,000 yuan (taxpayer's quarterly sales or turnover).
Note: Taxpayers include general taxpayers and small-scale taxpayers.
According to the second paragraph of Article 2 of the Interim Measures for the Administration of Raising and Using Local Water Conservancy Construction Funds in Anhui Province, enterprises, institutions and individual operators with sales income and operating income shall levy local water conservancy construction funds at 0.6 ‰ of their sales income or operating income in the previous year. Among them, banks (including credit cooperatives) are levied at 0.4 ‰ of the interest income of the previous year, and insurance companies are levied at 0.4 ‰ of the premium 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. You can declare and pay to the local tax department on a monthly (quarterly) basis.
1, the water conservancy construction fund is the tax basis for income excluding tax. The water conservancy construction fund shall be withdrawn and paid at 0. 1% of the sales revenue.
The water conservancy construction funds of units and individuals engaged in business and production are different in the administrative areas where the tax bureaus of provinces and cities are responsible for collecting them. According to the Notice of Zhejiang Provincial Department of Finance and Zhejiang Provincial Local Taxation Bureau on Suspending the Collection of Local Water Conservancy Construction Funds from Enterprises, Institutions and Individual Operators (Zhejiang Caizong [2016] No.43), enterprises and institutions will suspend the collection from 2011(payment period). Different provinces and cities have different collection ratios, such as 0.0 1% in Zhejiang Province and 0.06% in Hunan Province.
2. The accrual and payment basis of water conservancy construction fund is 1% of the actual payment of consumption tax and value-added tax.