水资源税指南——疏干排水五问五答

Group 1 - The article discusses the taxation of drainage water, specifically the water resource tax implemented on drainage water, which is calculated based on the actual water usage [3] - The applicable tax rate for drainage water is set at 0.2 yuan per cubic meter, while the portion of recovered and reused drainage water is taxed at a lower rate of 0.1 yuan per cubic meter [3] - For taxpayers without mining rights or construction permits, the tax is levied at four times the standard rate, emphasizing the importance of obtaining the necessary permits before project commencement [3] Group 2 - The actual water usage for mining and construction drainage is determined by measuring the drainage volume through metering facilities; if not available, alternative methods such as water equivalence calculations are used [4] - For mining drainage, the water usage is calculated at a rate of 2 cubic meters of drainage per ton of raw ore extracted [4]