国务院首次披露水资源税改革成效，不增加居民基本用水负担

Core Insights - The report highlights the significant growth in water resource tax revenue following the implementation of the water resource fee to tax reform across China [2][3] - The reform aims to protect water resources and promote their efficient use, with a focus on enhancing enforcement and reducing water consumption in key sectors [2][4] Summary by Sections Implementation and Results - The water resource tax reform was fully implemented in December 2024, transitioning from a fee system to a tax system across 31 provinces [2] - The report indicates a positive outcome characterized by "two increases and one decrease": enhanced enforcement, increased tax revenue, and a gradual decrease in water consumption in key sectors [2] Taxpayer Growth and Revenue - The number of taxpayers for the water resource tax has significantly increased, with Hebei province seeing an increase from 13,300 to 18,700 taxpayers, and the second batch of provinces from 44,000 to 91,000 [3] - In the first quarter of 2025, the total water resource tax revenue reached 10.4 billion yuan, with a 16.4% increase in revenue from the newly included provinces compared to the previous fee system [3] Water Consumption Reduction - The reform has led to a notable reduction in excessive water usage, with a 43.1% decrease in over-planned water usage by enterprises in the first ten pilot provinces from 650 million tons in 2018 to 370 million tons in 2023 [4] - Special water usage, such as for golf courses and car washes, decreased by 14.8% from 6.02 million tons in 2018 to 5.13 million tons in 2023 [4] Pricing and Cost Management - To prevent an increase in residential water prices due to the tax reform, the report states that the water resource tax will be separated from the water price, ensuring that it does not impact the cost of basic water supply for residents [4] - Local governments are prohibited from increasing the burden of basic living water costs on residents as a result of the reform [4] Future Considerations - The report emphasizes the need for ongoing monitoring of the reform's implementation and the improvement of policy execution [5] - The government plans to propose amendments to the resource tax law to standardize the water resource tax system based on accumulated pilot experiences [5]