一图读懂水土保持补偿费
蓝色柳林财税室·2026-01-31 09:51

Key Points - The article discusses the water and soil conservation compensation fees in Zhejiang Province, detailing the standards and exemptions for various construction and resource extraction activities [3]. Group 1: Compensation Fee Standards - The current compensation fee standards in Zhejiang Province include a one-time charge of 0.8 yuan per square meter for general construction projects [3]. - For mineral resource extraction, during the construction period, the fee is also based on land area at the same rate, while during the extraction period, it is charged at 0.8% of the sales revenue based on the approved extraction volume [3]. - For activities such as soil extraction, sand mining (excluding river sand), and stone mining, the fee is charged at 0.16 yuan per ton based on the approved extraction volume [3]. - The fee for the discharge of waste soil, stones, and slag is charged at 0.8 yuan per cubic meter, with a minimum charge applied for volumes less than one cubic meter [3]. Group 2: Payment and Exemption Policies - The water and soil conservation compensation fee must be self-reported and paid by the payer to the tax authorities starting from January 1, 2021 [3]. - Fees must be paid before the commencement of construction activities, or within 15 days after the due date for periodic payments [3]. - Certain projects are exempt from the compensation fee, including public welfare projects like schools and hospitals, construction of self-use housing by farmers, small-scale agricultural water conservancy projects, and military facilities [3].

一图读懂水土保持补偿费 - Reportify