1 There are enterprises, institutions and individual operators in Shaanxi Province who sell goods and provide labor services.

2. Industries and enterprises such as tourism, accommodation, catering, exhibition, commerce and trade circulation, transportation, education and training, cultural performances, film and television dramas, etc. which are greatly affected by the epidemic.

3. Scientific research and technical services.

2. Preferential content

1 From 202 1, 1, to 1, 2025, 12, 3 1, enterprises, institutions and self-employed individuals in Shaanxi Province who sell goods and provide labor services will be subject to water conservancy construction at a reduced tax rate of 0.5‰.

2. The industries and enterprises that are greatly affected by the epidemic, such as tourism, accommodation, catering, exhibition, trade circulation, transportation, education and training, theatrical performances, film and television dramas, are exempted from water conservancy construction funds. It will be implemented from June 65438+1 October1day in 2020, and the end time will be notified separately according to the epidemic situation.

Scientific research and technical services are exempted from water conservancy construction funds by stages. From 202 1 to 1 in October to 1 in February 2025.

3. Handling procedures

When taxpayers declare water conservancy construction funds, the system will automatically judge by industry and bring out preferential policies, and the payer does not need to provide other information.