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Water conservancy fund taxation basis is mainly based on the taxable income of the enterprise. According to the provisions of the law and regulations of the People's Republic of China on Tax Collection and Administration, enterprises shall form their own tax returns, and on the basis of their actual income, declare the relevant taxable income. Generally speaking, the taxable income of enterprises includes the income of goods, services, labor services and other activities recognized by the government. The specific items of taxable income shall be specified in the unified tax return of the local tax authority. In addition, if an enterprise is qualified under the regulations of the State Council or other departments of the State Council, it can enjoy the preferential tax policies stipulated by the State. For example, the enterprise income tax exemption and reduction policies of the special labor-intensive enterprises, the small and micro enterprises that are specialized in the cultivation and breeding of agricultural products, and the venture capital investment income tax reduction policies can all reduce the amount of water conservancy fund payable.