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水资源税优惠热点问题,这些减免你get了没?
蓝色柳林财税室·2025-06-10 00:48

Core Viewpoint - The article discusses the implementation of the water resource tax reform pilot program, detailing various exemptions and regulations regarding water usage for different entities and situations [4][5][6][7][8][9][11][12][13]. Group 1: Exemptions from Water Resource Tax - Rural collective economic organizations and their members are exempt from the water resource tax when using water from their own ponds or reservoirs [3]. - Households with a few chickens that use well water for drinking are not required to pay the water resource tax, as small-scale water usage for domestic and livestock purposes is exempt [4]. - Water management units that take water for resource allocation or scheduling are also exempt from the water resource tax [5]. - Temporary emergency water extraction during mining construction for safety reasons does not incur the water resource tax [6]. - Farmers who temporarily extract water from rivers for drought relief are exempt from the water resource tax [7]. - Agricultural water usage within specified limits is exempt from the water resource tax, covering various agricultural sectors [8]. - Military and armed police forces are exempt from the water resource tax when using self-supplied wells, provided they do not connect to urban public water supply networks [9]. Group 2: Tax Reduction for Efficient Water Use - Industrial enterprises that achieve water usage efficiency at or above national advanced standards can receive a 20% reduction in the water resource tax for the current year [11]. Group 3: Tax Obligations for Specific Water Usage - Beverage companies extracting water from nearby rivers for production are required to pay the water resource tax, as they are classified as taxpayers under the regulations [12]. - Urban public water supply enterprises must calculate their tax obligations based on a specified formula outlined in the regulations [13].