Legal analysis: the water conservancy construction fund collected from enterprises, institutions and individual operators is levied annually, and the payer fills in the declaration form and declares and pays it to the competent tax authorities. If the annual application amount is more than100000 yuan, it shall be paid quarterly, and 25% of the annual application amount shall be declared and paid before the first month of each quarter 15; If the annual application amount is less than100000 yuan, it shall be declared and paid in one lump sum before July 15 every year.

Legal basis: Measures for the Administration of Water Supply Price of Water Conservancy Projects

Tenth according to the national economic policy and the affordability of water users, the water supply of water conservancy projects shall be classified and priced. The water supply price of water conservancy projects is divided into agricultural water price and non-agricultural water price according to the water supply object. Agricultural water refers to the water directly supplied by water conservancy projects to food crops, cash crops and aquaculture; Non-agricultural water refers to industrial, waterworks, hydropower and other water directly supplied by water conservancy projects.

The price of agricultural water is approved according to the principle of compensating the production cost and expenses of water supply, excluding profits and taxes. On the basis of compensating the production cost and expenses of water supply and paying taxes according to law, the price of non-agricultural water is calculated according to the net assets of water supply, and the profit rate is determined according to the long-term loan interest rate of domestic commercial banks plus 2 to 3 percentage points.

Article 11 The water price (RMB/m3) of water conservancy projects used for hydropower generation and other profitable purposes after power generation shall be determined according to 0.8% of the sales price (RMB/kWh) of the power grid where the hydropower station is located, and other water prices after power generation shall be determined according to the standards lower than those specified in Article 10 of these Measures. The water price (RMB/m3) of water conservancy projects only used for hydropower generation is verified by 0.6% ~ 2.4% of the sales price (RMB/kWh) of the power grid where 65438+ water hydropower station is located.

For cascade hydropower stations that use the same water conservancy project to supply water and generate electricity, the first-level water price is approved according to the above principles, and the second-level and below water prices are gradually reduced.

Twelfth under special circumstances, the dead storage water supply price of water conservancy projects can be approved by 2 to 3 times the normal water supply price.