惠农“税费通”｜支持乡村振兴系列税费优惠政策（1）农村集体经济组织及其成员从本集体经济组织的水塘、水库中取用水不缴纳水资源税

Core Viewpoint - The article discusses the benefits of recent agricultural policies that support rural collective economic organizations, particularly regarding water resource usage and exemptions from certain taxes for social welfare projects [4][8]. Group 1: Water Resource Management - Rural collective economic organizations and their members are exempt from water resource tax when using water from their own ponds or reservoirs [4][5]. - The recent rainfall has increased water levels in local reservoirs, allowing farmers to store water for future dry seasons, which is beneficial for crop irrigation [2][3]. Group 2: Social Welfare Projects - The construction of social welfare projects, such as nursing homes, is supported by policies that exempt these projects from forest vegetation restoration fees [7][8]. - Rural collective economic organizations are not required to pay forest vegetation restoration fees when building roads, schools, nursing homes, and other social welfare projects [9][10].