税种一点通 ▏什么是水资源税？一文带你了解

Group 1 - The core viewpoint of the article discusses the calculation methods for water resource tax based on actual water usage and applicable tax rates [4][5]. - The formula for calculating the tax amount for urban public water supply enterprises is provided, which accounts for the reasonable leakage rate of the water supply network [5]. - The applicable tax rate for hydropower water usage is capped at 0.008 yuan per kilowatt-hour [5]. Group 2 - Tax obligations arise on the day water resources are utilized by the taxpayer, especially for unauthorized water usage [6]. - Water resource tax can be declared monthly, quarterly, or annually, with specific deadlines for tax declaration and payment [7]. - Certain scenarios exempt taxpayers from paying water resource tax, including small-scale water usage for household purposes and emergency water extraction for public safety [8][10]. Group 3 - Exemptions or reductions in water resource tax apply to agricultural water usage within specified limits and other specific cases such as military water usage and ecological water extraction [10]. - Taxpayers achieving advanced water efficiency in industrial usage may qualify for tax reductions [10].