Methods to calculate tax-inclusive price of water supply for water conservancy projects

According to the legal basis of paying tax for water charge of water supply of water conservancy projects and different situations of paying tax for water charge in various regions, the methods to calculate the tax category that should be included in the water supply price and the tax-inclusive prices for various kinds of water supply were discussed. The equations to calculate the tax-inclusive prices were derived based on different modes for water supply prices. Some conclusions are drawn as follows: business tax for the water charge of water supply of water conservancy from users should be imposed according to the service industry tax item and be exempted if the income is gained from the irrigation and drainage of agricultural production. The water suppliers of water conservancy projects should pay income tax if there is surplus.