河北省首批水资源税改革受益者出炉 敬业钢铁的节水窍门由来已久。近年来，该公司大力推广节水技术，提高用水效能：将炼钢厂转炉一次 除尘由湿法改为干法，年节水超35万立方米；引进高压反渗透技术处理浓水，日产除盐水4300立方米回 用于生产…… 措施落地，节水成效凸显。2024年，敬业钢铁在实现粗钢产量927万吨的规模下，总取水量控制在1131 万立方米，吨钢取水量降至1.22立方米，远低于国家标准中吨钢取水量2.3立方米的先进值。正是凭借这 一节水成绩，企业享受到2025年度37.27万元的水资源税减免。 企业切实受益，来自政策精准引导。2024年12月，河北省在总结前期试点经验的基础上，进一步完善并 出台《河北省水资源税改革试点实施办法》，明确对工业用水前一年度用水效率达到国家用水定额先进 值的纳税人，减征该年度20%的水资源税。 政策春风激发了企业技术革新的热情。近日，在敬业钢铁动力事业部的供水车间内，公司能源环保部水 务科科长范浩鹏正与同事专注地检测新水水质。在钢铁生产过程中，水中的钙、镁离子容易形成水垢， 直接影响换热效率和设备稳定运行。"如果水质不达标，需要适当添加药剂，进一步深化水质处理。"范 浩鹏介绍 ...

国家税务总局征管和科技发展司司长练奇峰表示，水资源税改革后，采取"差异化课税"的调节方式，形 成了"超耗多缴税、节水享优惠"的机制，有奖有限的税收调节效果进一步显现。 一方面，地下水和特种取用水量明显下降。2025年前三季度，新试点地区地下水计税取水量38.4亿吨， 较2024年同期下降了13%；特种取用水量为2832万吨，较2024年同期下降49.7%，较好发挥了水资源税 对水资源保护与合理开发利用的引导作用；另一方面，企业节水意识和节水改造积极性增强。比如，全 国有369户企业达到国家用水定额先进值标准，符合享受水资源税优惠政策条件，共减征税款4395万 元。 （文章来源：中国经营报） 2024年12月1日水资源税改革试点在全国范围全面实施。试点以来，税务部门密切加强与财政、水利等 部门的沟通，积极深化部门协作，不断完善征管配套措施，并与水利部签署建立水资源税征管协作机制 备忘录；持续优化申报服务，提供"网上报、掌上报、大厅报"多元申报方式，稳步推动改革落地见效， 为推动水资源节约集约利用发挥了积极作用。 最新税收数据显示，试点以来新扩围的21个省份水资源税申报户数达到9.4万户，较2024年水资源费缴 ...

水资源税改革试点：税收调节效果显现 中新网北京12月8日电 (记者 赵建华)2024年12月1日，水资源税改革试点在全国范围全面实施。国家税 务总局征管和科技发展司司长练奇峰8日在北京介绍，试点以来新扩围的21个省份水资源税申报户数达 到9.4万户，较2024年水资源费缴费户数增长26.9%；水资源税收入189.6亿元，较2024年同期增长 18.5%。特别是，水资源税改革后，采取"差异化课税"的调节方式，形成了"超耗多缴税、节水享优 惠"的机制，有奖有限的税收调节效果进一步显现。 国家税务总局举行的新闻发布会上，练奇峰表示，试点以来，税务部门密切加强与财政、水利等部门的 沟通，积极深化部门协作，不断完善征管配套措施，并与水利部签署建立水资源税征管协作机制备忘 录；持续优化申报服务，提供"网上报、掌上报、大厅报"多元申报方式，稳步推动改革落地见效，为推 动水资源节约集约利用发挥了积极作用。 数据显示，地下水和特种取用水量明显下降。2025年前三季度，新试点地区地下水计税取水量38.4亿 吨，较2024年同期下降了13%；特种取用水量为2832万吨，较2024年同期下降49.7%，较好发挥了水资 源税对水资源保 ...

经济观察网据央视新闻12月8日消息，记者从国家税务总局举行的新闻发布会上获悉，自2024年12月1日 水资源税改革试点在全国范围全面实施以来，新扩围的21个省份地下水和特种取用水量明显下降，税收 调节作用成效显著。 最新税收数据显示，全面推行水资源费改税以来，新扩围的21个省份水资源税申报户数达到9.4万户， 较2024年水资源费缴费户数增长26.9%；水资源税收入189.6亿元，较2024年同期增长18.5%。水资源税 改革后，形成了"超耗多缴税、节水享优惠"的机制，税收调节效果进一步显现。 据介绍，企业节水意识和节水改造积极性增强。全国有369户企业达到国家用水定额先进值标准，符合 享受水资源税优惠政策条件，共减征税款4395万元。 消息，12月8日电，记者从国家税务总局举行的新闻发布会上获悉，自2024年12月1日水资源税改革试点 在全国范围全面实施以来，新扩围的21个省份地下水和特种取用水量明显下降，税收调节作用成效显 著。 最新税收数据显示，全面推行水资源费改税以来，新扩围的21个省份水资源税申报户数达到9.4万户， 较2024年水资源费缴费户数增长26.9%；水资源税收入189.6亿元，较2024 ...

Key Points - The article discusses the implementation of a water resource tax in Shanxi Province, detailing the applicable tax rates for different types of water usage [3][4]. - The tax rates vary based on the type of water used, with specific rates for agricultural production, public water supply, and special water usage [3]. - There are penalties for unauthorized water extraction, with increased tax rates applied based on the extent of the over-extraction [4]. - The new tax regulations will take effect on December 1, 2024 [4]. Tax Rates Summary - Surface water for agricultural production is taxed at 0.05 yuan per cubic meter, while for special water usage, the rate is 5 yuan per cubic meter [3]. - Groundwater for agricultural production is taxed at 0.2 yuan per cubic meter, with special usage at 20 yuan per cubic meter [3]. - Other water usage types, such as geothermal water, have varying rates, with some at 1.4 yuan per cubic meter [3]. Penalty Structure - Unauthorized water extraction exceeding the planned amount by 20% incurs a penalty of double the applicable tax rate [4]. - If the over-extraction is between 20% and 40%, the penalty increases to 2.5 times the applicable tax rate [4]. - For over-extraction exceeding 40%, the penalty is three times the applicable tax rate [4]. Implementation Date - The new water resource tax regulations will be implemented starting December 1, 2024 [4].

Group 1 - The article discusses the development of rural characteristic industries and the tax incentives for agricultural production, specifically the exemption of water resource tax for agricultural water usage within specified limits [1][2] - Agricultural production water usage includes sectors such as planting, animal husbandry, aquaculture, and forestry, which are eligible for tax exemptions [1] - Local governments have the authority to decide on the exemption or reduction of water resource tax for agricultural water usage that exceeds the specified limits based on local conditions [1][2] Group 2 - The policy is based on the "Implementation Measures for Water Resource Tax Reform Pilot" issued by the Ministry of Finance, State Administration of Taxation, and Ministry of Water Resources [2] - The article emphasizes the importance of these tax incentives in promoting agricultural productivity and supporting rural economies [1]

Core Viewpoint - The article discusses the exemption of water resource tax for agricultural water usage within specified limits, alleviating concerns for farmers regarding taxation on irrigation water [4][5]. Group 1: Policy Overview - Agricultural water usage within the specified limits is exempt from water resource tax [5]. - Local governments have the authority to decide on exemptions or reductions for agricultural water usage that exceeds the specified limits based on actual conditions [5][6]. Group 2: Definition of Agricultural Water Usage - Agricultural water usage includes water used for crop cultivation, animal husbandry, aquaculture, and forestry [5].

Core Viewpoint - The pilot reform of water resource tax has achieved positive results, and there is a promising outlook for further advancement. The next steps involve strengthening the systemic and coordinated nature of the reform, enhancing policy synergy, and improving the tax collection and management mechanism to increase efficiency and ensure effective regulation of water resources [1][3]. Group 1: Reform Overview - The water resource tax reform pilot is not merely a transition from a fee to a tax; it represents a comprehensive transformation aimed at improving the tax system, expanding local authority, and enhancing management mechanisms [2][3]. - The implementation of the resource tax law on September 1, 2020, authorized the State Council to conduct pilot projects, with nationwide implementation set for December 1, 2024 [2]. Group 2: Tax Collection and Management - The reform has strengthened the rigidity of tax collection and management, enhancing both tax administration and water management levels through a collaborative model involving tax authorities and water management agencies [2][3]. - The new tax system features differentiated tax rates based on water usage types, with higher rates for groundwater and special industries, while providing tax exemptions for certain agricultural and efficient industrial water uses [3][4]. Group 3: Impact and Future Directions - The pilot reform has effectively reduced water usage in key areas, indicating the significant regulatory impact of the water resource tax [3]. - Future efforts should focus on enhancing the systematic and coordinated approach of the reform, integrating it with other measures such as groundwater over-extraction management and water permit administration [3][4]. - There is a need to foster a culture of water conservation among enterprises and individuals, transitioning from a mindset of "I have to save water" to "I want to save water" [4].

Group 1 - The Chinese government has introduced measures to optimize student holiday arrangements, encouraging localities to explore the implementation of spring and autumn breaks while maintaining the total number of school days unchanged [4] - The State Council has outlined seven key fiscal priorities for the upcoming period, emphasizing a more flexible and proactive macroeconomic regulation approach without detailing specific fiscal increment policies [5] - The Ministry of Agriculture and Rural Affairs reported that over 95% of village clinics are now included in the medical insurance system, improving access to healthcare for rural residents [8] Group 2 - The Chinese government has released 19 specific measures to expand service consumption, focusing on enhancing financial support for cultural, tourism, elderly care, childcare, and sports service facilities [7] - The State Council has disclosed the positive outcomes of the water resource tax reform, highlighting increased enforcement, revenue growth, and a gradual decrease in water usage in key regulated areas [6] - The global innovation index has ranked China in the top ten for the first time, with the country having the most clusters in the global top 100 innovation clusters [11] Group 3 - The "zero rent" initiative has gained traction in major cities like Shenzhen, Hangzhou, and Guangzhou, where state-owned enterprises are offering rent-free opportunities to eligible businesses [29] - The U.S. stock market experienced slight declines ahead of the Federal Reserve's interest rate meeting, with the Dow Jones Industrial Average falling by 125.55 points [24] - Institutional investors showed significant activity on September 16, with net purchases in stocks like Hanwei Technology and Star Glory Entertainment, while selling off shares in Shoukai Holdings [25][26]

Core Viewpoint - The article discusses the implementation and outcomes of China's water resource tax reform, highlighting its positive effects on water resource management and conservation efforts [3]. Group 1: Implementation and Results - The water resource fee was converted to a tax system across 31 provinces to promote the conservation and efficient use of water resources [3]. - The report indicates a significant increase in law enforcement rigidity, with the number of taxpayers rising from 13,300 to 18,700 in Hebei province and from 44,000 to 91,000 in nine other provinces [5]. - In the first quarter of 2025, the national water resource tax revenue reached 10.4 billion yuan, with a 16.4% increase in revenue from newly included provinces compared to the previous year's average [5]. Group 2: Water Usage Reduction - The reform has led to a 43.1% reduction in excessive water usage by enterprises in ten pilot provinces, decreasing from 650 million tons in 2018 to 370 million tons in 2023 [6]. - Special water usage, such as for golf courses and car washes, also saw a decline of 14.8%, from 6.02 million tons in 2018 to 5.13 million tons in 2023 [6]. - Newly included provinces reported a 15.4% decrease in groundwater usage and a 41.5% decrease in special water usage in the first quarter of 2025 compared to the previous year's average [6]. Group 3: Tax Structure and Future Plans - The report emphasizes that the water resource tax will not increase the cost of tap water for residents, as the tax is separated from the water price [6]. - The government plans to continue monitoring the reform's implementation and improve policy execution, with future recommendations for amending the resource tax law based on accumulated experiences [9].