Declaration method: log in to Beijing Electronic Taxation Bureau, click I want to pay tax-tax declaration and payment-general declaration-(optimized version) general declaration (union funds, state-owned capital investment income, water conservancy construction fund), click Add in the operation interface, and select the collection item as "3022 1 special income for water conservancy construction".

There are two ways to calculate the water conservancy construction fund: 1. The tax basis of water conservancy construction fund is tax-free income. The water conservancy construction fund is accrued at 0. 1% of the sales revenue. 2. The tax basis of water conservancy construction fund is calculated and paid according to 1% of the actual amount of value-added tax and consumption tax.

Water conservancy construction fund is a government fund specially used for water conservancy construction.