Borrow: management fee-flood control fund

Loan: Taxes payable-Flood Control Fund

When paying:

Borrow: taxes payable-flood control fund

Loans: bank deposits, etc.

Take the collection standard of flood control funds published by local tax bureaus in official website as an example. In some areas, the collection standard is: 65,438+0.2‰ of last year's operating income. (annual or monthly payment is acceptable)

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The flood control and security fund is a government fund, and all the fees collected are used for the construction of key flood control and security projects, the management of large and medium-sized dangerous reservoirs and key water conservancy projects.

The collection targets are enterprises and institutions, urban and rural self-employed individuals and employees with sales income. The flood control fund of individual industrial and commercial households in our district is collected by the district industrial and commercial bureau and turned over to the district finance.