Why should we pay this tax on the special income of water conservancy construction? What is the tax basis?

Water conservancy construction fund is a government fund specially used for water conservancy construction. The purpose of extracting and paying the special income for water conservancy construction is to speed up water conservancy construction, improve the ability of flood control and disaster reduction and water resources allocation, alleviate the contradiction between supply and demand of water resources, and promote sustainable economic and social development. According to the requirements of the State Council on enriching and perfecting the water conservancy construction fund.

Basis for the extraction and payment of special income for water conservancy construction: According to the sales income, different provinces and cities levy different proportions.

Extended data:

First, the collection standard:

Water conservancy construction fund is a government fund specially used for water conservancy construction. The water conservancy construction fund shall be accrued and paid according to the sales income. Different provinces and cities have different collection ratios.

From July, 2065438 1 day, the collection standard of national major water conservancy project construction funds was reduced by 25%.

Beijing stopped collecting local water conservancy construction funds from 20 19, which is expected to reduce the burden on units and individuals by 200 million yuan.

Second, the scope of exemption:

1, production and business units and individual industrial and commercial households that have not reached the VAT threshold;

2. Income from production and operation exempted from value-added tax as stipulated by the state;

3. Hunan military enterprises' military sales revenue (excluding military-to-civilian enterprises that have issued industrial and commercial business licenses);

4, national defense projects, flood control projects (excluding commercial and service facilities), orphanages, homes for the elderly construction land;

5. Other exemptions stipulated by the state.

Baidu encyclopedia-water conservancy construction fund

Baidu Encyclopedia-Measures for the Administration of Raising and Using Water Conservancy Construction Funds