全国水资源税改革成效首披露，水资源税改革实现“两增一降”

Core Viewpoint - The report on the pilot implementation of the water resources tax reform indicates significant progress in enhancing water resource management and fiscal reform in China, with a focus on protecting residents from increased costs while promoting sustainable water usage [1][2]. Group 1: Implementation and Results - The water resources tax reform pilot has been gradually implemented since July 1, 2016, transitioning from a water resources fee system to a tax system, with full implementation set for December 1, 2024 [1]. - The pilot has shown positive outcomes characterized by "two increases and one decrease": enhanced enforcement, increased tax revenue, and a gradual decrease in water usage in key regulated areas [1]. - As of the full implementation date, 87,000 tax filers have been registered in the newly included 21 provinces, an increase of 13,000 compared to the previous water resources fee system [1]. Group 2: Tax Revenue and Management - The water resources tax reform has not added extra burdens on taxpayers, but has led to a significant increase in tax revenue due to more effective tax administration, with a reported revenue of 10.4 billion yuan in the first quarter of 2025 [2]. - In the newly included provinces, the average revenue from water resources fees increased by approximately 16.4% compared to the previous year [2]. - The reform includes higher tax rates for excessive or unauthorized water usage, while providing tax reductions for industries meeting advanced water efficiency standards, promoting water-saving practices [2]. Group 3: Future Directions - The government plans to continue advancing the water resources tax reform, focusing on tracking pilot outcomes, improving policy execution, enhancing inter-departmental collaboration, and potentially initiating legislative amendments [2]. - In Guangdong, the tax rates have been set at 0.2 yuan per cubic meter for surface water and 0.5 yuan per cubic meter for groundwater, effective from December 1, 2024 [2].