Water conservancy fund belongs to local soil policy, some places collect it, and some places don't. The specific policies and tax rates shall be subject to local regulations.
(1) Urban maintenance and construction tax (hereinafter referred to as urban construction tax) is calculated and paid according to law based on the actual value-added tax and consumption tax paid by taxpayers.
The characteristics of urban maintenance and construction tax are: first, it has the nature of additional tax, based on the "three taxes" actually paid by taxpayers, attached to the "three taxes", and there is no specific independent tax object similar to other taxes; Second, it has a specific purpose. Urban maintenance and construction tax is specially used for the maintenance and construction of urban public utilities and public facilities.
According to the taxpayer's location, the tax rate is 7% in urban areas, 5% in counties and towns, and 1% in rural areas. If the location of large and medium-sized industrial and mining enterprises is not in urban areas, counties or towns, the tax rate is 1%.
(2) The surcharge for education is extra-budgetary funds collected by the tax authorities, arranged by the education department at the same level as a whole, and supervised and managed by the financial department at the same level, which are used exclusively for the development of local education.
Additional education fee payable = (actually paid value-added tax+consumption tax) ×3%
(3) Water conservancy fund is a special fund for water conservancy construction, which consists of central water conservancy construction fund and local water conservancy construction fund. The central water conservancy construction fund is mainly used for the maintenance and construction of major river key projects related to the overall situation of national economic and social development. Local water conservancy construction funds are mainly used for urban flood control and the management, maintenance and construction of small and medium-sized rivers and lakes. The management expenses of major water conservancy construction projects across river basins and provinces (autonomous regions and municipalities directly under the Central Government) and key protection projects of transnational rivers and border rivers in China shall be borne by the central and local governments.
(a) from the local government funds (fees, surcharges) to extract 3%. The local government funds (fees and surcharges) that should be withdrawn from the water conservancy construction fund include: road maintenance fees, highway construction funds, vehicle tolls, road transportation management fees, driver training fees of local transportation and public security departments, local shared power construction funds, market management fees, individual industrial and commercial management fees, land acquisition management fees, and municipal facilities supporting fees.
(two) cities with key flood control tasks should set aside not less than 15% of the urban maintenance and construction tax for urban flood control construction. The specific proportion shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Cities with key flood control tasks are: Beijing, Tianjin, Shenyang, Panjin, Changchun, Jilin, Harbin, Qiqihar, Jiamusi, Zhengzhou, Kaifeng, Jinan, Hefei, Wuhu, Anqing, Huainan, Bengbu, Shanghai, Nanjing, Wuhan, Huangshi, Jingzhou, Nanchang, Jiujiang, Changsha, Yueyang, Chengdu, Guangzhou and Nanning.
(3) Funds for water conservancy projects and flood control facilities (funds, surcharges and handling fees) approved by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall be uniformly incorporated into local water conservancy construction funds.
Extended data
Urban construction tax: According to the Provisional Regulations on Urban Maintenance and Construction Tax in People's Republic of China (PRC) and its detailed rules for implementation, urban construction tax is designed according to the needs of urban maintenance and construction funds at different levels, and different proportional tax rates are implemented in different regions, that is, different proportional tax rates are stipulated according to different administrative regions such as cities, counties or towns where taxpayers are located. The specific provisions are as follows:
(1) If the taxpayer is located in the urban area, the tax rate is 7%. The "city" mentioned here refers to the city approved by the State Council, and the "urban area" refers to the regional scope of municipal districts (including suburbs) approved by the provincial people's government.
(2) The tax rate of county and town taxpayers is 5%. The "county town" mentioned here refers to the county town and county town (district town) approved by the provincial people's government, and the scope of county town and county town is subject to the urban area approved by the county people's government.
(3) If the taxpayer is not in the urban area, the county seat or the town to which the county seat belongs, the tax rate is 1%.
Where taxpayers pay value-added tax, consumption tax and business tax in other places, urban construction tax shall be levied at the tax rate applicable to the place where the tax payment occurs.
Guangzhou Local Taxation Letter [2005] No.216 clearly states that with the deepening of urbanization, some municipal counties withdraw from counties to set up cities, while others withdraw from cities to set up districts. According to the "Provisional Regulations on Urban Maintenance and Construction Tax in People's Republic of China (PRC)", the local tax collection authorities collect urban maintenance and construction tax according to the regional attributes and at the following applicable tax rates:
If the taxpayer is located in the urban area, the tax rate is 7%;
Where the taxpayer is located in a county or town, the tax rate is 5%;
If the taxpayer's location does not belong to a city, county or town, the tax rate is 1%.
References:
Baidu Encyclopedia Urban Maintenance and Construction Tax