水资源税快问快答

Group 1 - The water resource tax in the province is generally declared and paid quarterly, and can be declared on a per-instance basis if fixed periods cannot be used for payment [2] - The tax basis for water resource tax is based on the actual water usage, with hydropower generation based on actual power generation [4] - The reasonable leakage rate for urban public water supply networks in Zhejiang Province is set at 9%, affecting the taxable amount for public water supply enterprises [4] Group 2 - The tax amount for hydropower enterprises with a capacity of 50,000 kW or more is determined by actual power generation multiplied by (1+2%), while those below this capacity use (1+1%) [4] - The tax amount for cooling water used in thermal power generation can be calculated based on actual water usage or actual power generation, as determined by local governments [4] - Certain situations are exempt from paying the water resource tax, including small amounts of water used for household living and emergency water extraction for public safety [5]