水资源税热点问答

Core Viewpoint - The article discusses the exemptions and regulations regarding water resource tax for various sectors, including mining, agriculture, military, and industrial enterprises, as per the recent guidelines issued by the Ministry of Finance, State Taxation Administration, and Ministry of Water Resources [2]. Group 1: Mining and Agriculture - Temporary emergency water extraction for mining construction does not require payment of water resource tax [2]. - Farmers extracting water from rivers for irrigation during drought conditions are also exempt from water resource tax [2]. - Agricultural production water usage within specified limits is exempt from water resource tax, covering sectors like planting, animal husbandry, aquaculture, and forestry [2]. Group 2: Military and Industrial - Military and armed police forces extracting water through self-supplied wells are exempt from water resource tax, provided they do not connect to urban public water supply networks [2]. - Industrial enterprises achieving water efficiency at national advanced levels can enjoy a 20% reduction in water resource tax for the following year [2]. Group 3: Specific Cases - A beverage production company extracting water from a nearby river for bottled drinks is required to pay water resource tax, as it falls under the category of direct extraction of surface water [2].