Core Viewpoint - The article discusses the implementation of the water resource tax reform pilot program, detailing various exemptions and regulations regarding water usage for different entities and situations [4][5][6][7][8][9][11][12][13]. Group 1: Exemptions from Water Resource Tax - Rural collective economic organizations and their members are exempt from the water resource tax when using water from their own ponds or reservoirs [3]. - Households with a few chickens that use well water for drinking are not required to pay the water resource tax, as small-scale water usage for domestic and livestock purposes is exempt [4]. - Water management units that take water for resource allocation or scheduling are also exempt from the water resource tax [5]. - Temporary emergency water extraction during mining construction for safety reasons does not incur the water resource tax [6]. - Farmers who temporarily extract water from rivers for drought relief are exempt from the water resource tax [7]. - Agricultural water usage within specified limits is exempt from the water resource tax, covering various agricultural sectors [8]. - Military and armed police forces are exempt from the water resource tax when using self-supplied wells, provided they do not connect to urban public water supply networks [9]. Group 2: Tax Reduction for Efficient Water Use - Industrial enterprises that achieve water usage efficiency at or above national advanced standards can receive a 20% reduction in the water resource tax for the current year [11]. Group 3: Tax Obligations for Specific Water Usage - Beverage companies extracting water from nearby rivers for production are required to pay the water resource tax, as they are classified as taxpayers under the regulations [12]. - Urban public water supply enterprises must calculate their tax obligations based on a specified formula outlined in the regulations [13].

欢迎扫描下方二维码关注： 根据《财政部 税务总局 水利部关于印发〈水 资源税改革试点实施办法 〉的通知 》（ 财税 〔2024〕28号）第二条规定，在中华人民共 和国领域直接取用地表水或者地下水的单位和 个人，为水资源税纳税人，应当按照本办法规 定缴纳水资源税。像企业从江河、湖泊（含水 库）等水源地直接取水用于生产经营，或者从 地下取水，都是需要缴纳水资源税的。 但根据《财政部 税务总局 水利部关于印 发〈水资源税改革试点实施办法〉的通 知》（财税〔2024〕28号 ) 第三条规定 , 有下列情形之一的，不缴纳水资源税： 水资源税的税额是怎么确定的呢? (02) 不同行业有何区别? 往期链接 o 农村集体经济组织及其成员从本集体经济组 织的水塘、水库中取用水； o 家庭生活和零星散养、圈养畜禽饮用等少量 取用水; o 水工程管理单位为配置或者调度水资源取水; ο 为保障矿井等地下工程施工安全和生产安全 必须进行临时应急取（排）水; ○ 为消除对公共安全或者公共利益的危害临时 应急取水; o 为农业抗旱和维护生态与环境必须临时应急 取水。 (33). 一问一答丨购进农产品增值税政策 (32). 一问一答丨调整增 ...

Core Viewpoint - The company plans to distribute a cash dividend of RMB 0.11 per share, totaling approximately RMB 102.87 million, based on a total share capital of 935,210,292 shares as of December 31, 2024 [1]. Company Overview - The company operates in the "Water Production and Supply" sector, specifically focusing on the production and sale of tap water and related water treatment services [2][3]. - The main business includes tap water production, drainage, and related water treatment services, with a strong emphasis on public welfare attributes and government-guided pricing [3]. Business Operations Tap Water Business - The company has three surface water plants with a total designed capacity of 110,000 tons per day [4]. - The tap water business operates under a franchise model granted by the Jiangyin municipal government for a period of 30 years [5]. Engineering Business - The engineering business, primarily managed by a wholly-owned subsidiary, focuses on the installation of water pipelines and related infrastructure projects within Jiangyin [6][7]. - The company engages in various engineering projects, including water pipeline installation and secondary water supply facility construction [8]. Drainage Business - The drainage business encompasses wastewater treatment, drainage network operation and maintenance, and related engineering services [9]. - The company operates two wastewater treatment plants with a combined capacity of 50,000 tons per day, focusing on both industrial and domestic wastewater [10]. Industry Context - The water supply industry is characterized by high capital intensity, long construction and return periods, and a relatively stable competitive landscape with regional monopolies [3]. - The industry is closely linked to regional economic growth, population size, and urbanization, currently in a mature development phase [3]. - Recent reforms in water pricing mechanisms and the introduction of water resource tax regulations are expected to enhance the overall profitability of the industry [3].