1.8‰ of the sales income or operating income is paid to the water conservancy fund, and the water conservancy construction fund paid by each unit can be included in the cost.

according to article 7 of the measures for the administration of raising and using water conservancy construction funds in Shaanxi province, all enterprises, institutions and individual operators with sales income or operating income shall collect water conservancy construction funds at 1.8‰ of sales income or operating income, 1.5‰ of interest income of banks (including credit cooperatives), 1.5‰ of premium income of insurance companies, and 1‰ of business income of various trust and investment companies, finance companies and other non-bank financial institutions.

Water conservancy construction fund is a special fund for water conservancy, mainly used for flood control and security, key water conservancy projects and agricultural infrastructure construction.

the administrative fees and government funds that should be transferred to the water conservancy construction fund include: highway maintenance fees, highway passenger and freight surcharges, vehicle tolls (limited to fee repayment, the same below), highway transportation management fees, bazaar management fees, individual industrial and commercial households management fees, land acquisition management fees, and supporting fees for urban municipal public facilities.

the highway maintenance fee and the highway passenger and freight surcharge are transferred according to the annual quota of 22 million yuan, and the rest are transferred according to the proportion of 3%. Extended information

If units owned by the whole people, non-village collective units and individuals use professional vegetable fields, irrigated fields, paddy fields and dry land for non-agricultural construction, the water conservancy construction funds of 1,111-1,211 yuan, 811 yuan-1,111 yuan, 511 yuan-711 yuan and 311 yuan-511 yuan will be levied once per mu respectively; 211 yuan Water Conservancy Construction Fund will be levied once per mu of occupied land.

administrative fees and water conservancy construction funds that should be paid by government funds shall be transferred by financial departments at all levels according to the prescribed proportion. The water conservancy construction fund that should be paid for non-agricultural construction expropriation (use) and occupation of cultivated land shall be collected by the financial departments at all levels, and the rest shall be collected by the local tax departments at all levels.

the payment, reporting and warehousing of water conservancy construction funds shall be handled by the state treasury at all levels or the agent state treasury. All relevant departments shall actively cooperate with each other to do a good job in the collection and management, and shall not intercept or misappropriate them.

Baidu Encyclopedia-Management Measures for Raising and Using Water Conservancy Construction Funds in Shaanxi Province