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].

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]

Group 1 - The article discusses the taxation of drainage water, specifically the water resource tax implemented on drainage water, which is calculated based on the actual water usage [3] - The applicable tax rate for drainage water is set at 0.2 yuan per cubic meter, while the portion of recovered and reused drainage water is taxed at a lower rate of 0.1 yuan per cubic meter [3] - For taxpayers without mining rights or construction permits, the tax is levied at four times the standard rate, emphasizing the importance of obtaining the necessary permits before project commencement [3] Group 2 - The actual water usage for mining and construction drainage is determined by measuring the drainage volume through metering facilities; if not available, alternative methods such as water equivalence calculations are used [4] - For mining drainage, the water usage is calculated at a rate of 2 cubic meters of drainage per ton of raw ore extracted [4]

Core Viewpoint - The article discusses the implementation and regulations surrounding the water resource tax in China, detailing the tax obligations for entities and individuals who utilize surface and groundwater resources. Group 1: Taxpayer and Taxable Resources - The water resource tax applies to entities and individuals directly using surface water and groundwater, excluding unconventional water sources such as recycled water, rainwater, seawater, and brackish water [2][3] - Taxpayers must apply for a water use permit according to the Water Law of the People's Republic of China [2] Group 2: Tax Obligation and Payment Schedule - The tax obligation arises on the day the taxpayer utilizes the water resources, with specific provisions for unauthorized use [2] - Tax payments can be declared monthly, quarterly, or annually, with deadlines set for 15 days after the end of the respective period [2] Group 3: Tax Calculation and Exemptions - Taxpayers using different tax rates must measure their actual water usage separately; if not, the higher tax rate applies [3] - Certain scenarios are exempt from the water resource tax, including small-scale water use for household purposes and emergency water use for public safety [3] - Industrial users achieving national advanced water efficiency standards may receive a 20% reduction in their water resource tax for the current year [3]

Core Points - The article discusses various tax obligations and deadlines for businesses and individuals in Shanxi province, focusing on value-added tax, consumption tax, and other local taxes [8][9]. Tax Obligations - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharges, local education surcharges, cultural industry construction fees, personal income tax, corporate income tax, and other related taxes within specified periods [8][9]. - Specific deadlines for tax declarations and payments are outlined, indicating that various taxes must be reported and settled by the end of each month [8]. Additional Information - The article emphasizes the importance of compliance with tax regulations and encourages taxpayers to stay informed about their obligations [9].

Group 1 - The article clarifies that individuals providing advertising services do not need to declare and pay the cultural industry development fee [5] - It states that advertising media units and outdoor advertising operators in China are required to pay the cultural industry development fee according to regulations [5] - The article references the policy basis from the Ministry of Finance and the State Administration of Taxation regarding the cultural industry development fee [5] Group 2 - The article explains that chess and card rooms are not required to declare and pay the cultural industry development fee as they do not fall under the category of entertainment services [8] - It lists various entertainment services that do require the fee, such as karaoke halls, dance halls, and bars, but explicitly states that chess is not included [8] - The policy basis for this clarification is also cited from the Ministry of Finance and the State Administration of Taxation [8] Group 3 - The article mentions that small-scale VAT taxpayers with a monthly advertising agency service sales amount of less than 20,000 yuan are exempt from the cultural industry development fee [10][12] - It emphasizes the importance of understanding the thresholds for tax exemptions for small-scale taxpayers [10][12] Group 4 - The article discusses the water resource tax, stating that units and individuals directly using surface water or groundwater in China are considered taxpayers [17] - It highlights that taxpayers must comply with the Water Law and obtain a water extraction permit [17] - The implementation date for this regulation is set for December 1, 2024 [18]

Core Viewpoint - The article emphasizes the importance of timely tax declaration for businesses, highlighting the extended deadline for October 2023 to October 27, 2023, as a crucial compliance measure for companies [8]. Group 1: Tax Declaration - The tax declaration period for October 2023 has been extended to October 27, 2023, which is important for accountants to note [6][8]. - According to the "Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China," if the last day of the tax declaration period falls on a legal holiday, the deadline is extended to the next working day [7]. Group 2: Water Resource Tax - The "Implementation Measures for the Pilot Reform of Water Resource Tax" will come into effect on December 1, 2024, requiring units and individuals who directly use surface water or groundwater in China to pay water resource tax [14].

Core Viewpoint - The article discusses the functionality of the electronic tax bureau that allows taxpayers to set the duration for facial recognition authentication when issuing blue invoices, aiming to improve work efficiency. Group 1: Facial Recognition Authentication - The electronic tax bureau has a feature called "Facial Recognition Duration Setting" that allows the legal representative or financial responsible person to adjust the facial recognition authentication time interval to enhance invoice issuance efficiency [1][2]. - The system calculates the maximum facial recognition duration based on the taxpayer's situation, tax payment credit, and risk level [2]. Group 2: User Permissions - The "Facial Recognition Duration Setting" feature can only be operated by the legal representative and financial responsible person, while tax handling personnel and invoicing personnel do not have this operational authority [2].

Core Viewpoint - The article provides an overview of the local reservoir resettlement support fund, detailing its purpose, collection standards, and procedures for reporting and payment [2][3][4]. Group 1: Fund Overview - The local reservoir resettlement support fund is established to address the difficulties faced by reservoir resettlers and to promote economic and social development in reservoir and resettlement areas [3]. - The fund includes both provincial-level large and medium-sized reservoir funds and small reservoir resettlement support funds [3]. Group 2: Collection Scope - The collection scope for the large and medium-sized reservoir fund includes reservoirs and hydropower stations within the administrative jurisdiction that have a generating capacity of 25,000 kilowatts or more and generate electricity revenue [5]. - The small reservoir resettlement support fund is collected based on the sales volume of electricity after deducting agricultural production electricity [6]. Group 3: Collection Standards - The collection standard for the large and medium-sized reservoir fund is set at 0.08 yuan per kilowatt-hour [6]. - The collection standard for the small reservoir resettlement support fund is set at 0.005 yuan per kilowatt-hour [6]. Group 4: Collection Period - The large and medium-sized reservoir fund is collected monthly, with payments due within 15 days after the end of the month [6]. - The small reservoir resettlement support fund is also collected monthly, with payments made by the power grid company within the same timeframe [6]. Group 5: Reporting and Payment Process - Payments can be reported and paid through the electronic tax bureau or at the tax service hall [6]. - The process includes logging into the electronic tax bureau, selecting the fund type, filling in the required data, and submitting the report [9][11].

Core Viewpoint - The article discusses the exemptions and regulations regarding water resource tax for various sectors, including mining, agriculture, military, and industrial enterprises, as per the recent guidelines issued by the Ministry of Finance, State Taxation Administration, and Ministry of Water Resources [2]. Group 1: Mining and Agriculture - Temporary emergency water extraction for mining construction does not require payment of water resource tax [2]. - Farmers extracting water from rivers for irrigation during drought conditions are also exempt from water resource tax [2]. - Agricultural production water usage within specified limits is exempt from water resource tax, covering sectors like planting, animal husbandry, aquaculture, and forestry [2]. Group 2: Military and Industrial - Military and armed police forces extracting water through self-supplied wells are exempt from water resource tax, provided they do not connect to urban public water supply networks [2]. - Industrial enterprises achieving water efficiency at national advanced levels can enjoy a 20% reduction in water resource tax for the following year [2]. Group 3: Specific Cases - A beverage production company extracting water from a nearby river for bottled drinks is required to pay water resource tax, as it falls under the category of direct extraction of surface water [2].