1. Water conservancy construction funds should be included in the management expense account according to the new accounting standards.
2, the specific accounting treatment is:
Cumulative time:
Borrow: management fee-water conservancy construction fund
Loan: taxes payable-water conservancy construction fund
When paying:
Borrow: taxes payable-water conservancy construction fund
Loans: bank deposits
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 key projects related to the overall situation of national economic and social development.
What is the tax basis of water conservancy fund?
Water conservancy construction fund is a government fund specially used for water conservancy construction, and its tax basis is to allocate urban maintenance and construction tax at a rate of not less than 15%.
According to the Interim Measures for the Administration of Raising and Using Water Conservancy Construction Funds Article 4 Sources of local water conservancy construction funds:
(1) Withdraw 3% from local government funds (fees and surcharges). The local government funds (fees and surcharges) that should be withdrawn from the water conservancy construction fund include: road maintenance fees, highway construction funds, vehicle tolls, highway transportation management fees,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.
(2) Cities with key flood control tasks should arrange urban maintenance and construction tax of not less than 15% 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.
Article 5 Measures for the transfer of central water conservancy construction funds shall be formulated separately by the Ministry of Finance in conjunction with the State Planning Commission and the Ministry of Water Resources. Measures for the transfer of local water conservancy construction funds shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government with reference to the measures for the transfer of central water conservancy construction funds and according to the actual conditions in various places.