一问一答 | 水资源税热点问题

Core Viewpoint - The article discusses the implementation and regulations surrounding the water resource tax in China, detailing the tax obligations for entities and individuals who utilize surface and groundwater resources. Group 1: Taxpayer and Taxable Resources - The water resource tax applies to entities and individuals directly using surface water and groundwater, excluding unconventional water sources such as recycled water, rainwater, seawater, and brackish water [2][3] - Taxpayers must apply for a water use permit according to the Water Law of the People's Republic of China [2] Group 2: Tax Obligation and Payment Schedule - The tax obligation arises on the day the taxpayer utilizes the water resources, with specific provisions for unauthorized use [2] - Tax payments can be declared monthly, quarterly, or annually, with deadlines set for 15 days after the end of the respective period [2] Group 3: Tax Calculation and Exemptions - Taxpayers using different tax rates must measure their actual water usage separately; if not, the higher tax rate applies [3] - Certain scenarios are exempt from the water resource tax, including small-scale water use for household purposes and emergency water use for public safety [3] - Industrial users achieving national advanced water efficiency standards may receive a 20% reduction in their water resource tax for the current year [3]