1.16%.

The tax basis of water conservancy construction fund is tax-free income, and water conservancy construction fund is a sex fund specially used for water conservancy construction. The water conservancy construction fund should be accrued and paid according to the sales income. The proportion of collection varies from province to city, such as 1.16% in Hunan Province.

So the tax rate of Changsha Hi-tech going to water conservancy fund is 1.16%.