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].

Core Viewpoint - The article provides a detailed guide on how to report water resource tax source information through the electronic tax bureau, emphasizing the steps and necessary information required for compliance. Group 1: Steps for Reporting Water Resource Tax - Users must log in to the electronic tax bureau and navigate to the water resource tax source information report section to begin the reporting process [1][4] - After accessing the water resource tax source information report, users can add new tax sources by filling in relevant details such as water resource information and extraction location [6][8] - Once the information is submitted successfully, users can view the collected tax source information on the report interface [9] Group 2: Modifications and Corrections - If users need to modify existing water resource tax source information, they can do so by selecting the modify option and resubmitting the corrected information [9][10] - Users can also correct any missing details, such as specific industry classifications related to water usage, by using the correction feature [10] - For previously reported tax sources with no outstanding tax or violations, users have the option to cancel the tax source information [12] Group 3: Deletion of Tax Source Information - If a tax source has never been reported, users can delete the information from the system [14] - The article also mentions that users can utilize the "Property and Behavior Tax Source Information Collection and Consolidated Declaration" module for water resource tax information collection [16]

Core Viewpoint - The implementation of the water resource tax reform aims to address water scarcity in China by enhancing tax incentives and constraints, promoting efficient water usage, and supporting the transition to a green economy [1][2][4]. Group 1: Tax Reform Implementation - The water resource fee reform to tax will be fully implemented nationwide starting December 1, 2024, with the first complete quarter of collection showing initial positive effects [1]. - The tax reform is designed to strengthen the regulatory function of taxes and leverage their role in controlling unreasonable water usage [2]. Group 2: Impact on Water Usage - The introduction of differentiated tax rates based on water resource conditions and usage types aims to suppress excessive water consumption, particularly in high-water-use industries [2]. - In the first quarter of the new pilot areas, water usage in special industries decreased by 41.5% compared to the previous year, indicating the effectiveness of the water resource tax [2]. Group 3: Encouraging Water Conservation - The tax system includes both higher and lower tax rates, incentivizing companies to improve water efficiency through technological innovation and conservation measures [3]. - Public water supply enterprises will see a reasonable reduction in tax burdens, ensuring that the normal water usage costs for residents do not increase [3]. Group 4: Broader Green Tax System - The water resource tax is part of a broader green tax system that includes resource taxes and environmental protection taxes, aimed at promoting sustainable development and ecological protection [4]. - The comprehensive implementation of the water resource tax reform is a significant step towards enhancing China's green tax system and supporting the construction of a beautiful China [4].

Core Viewpoint - The article discusses the tax-related provisions in the "Civil Code of the People's Republic of China," particularly focusing on resource tax and water resource tax, highlighting their implications for taxpayers and the environment [3]. Resource Tax - Resource tax applies to units and individuals developing taxable resources within the territory and jurisdiction of the People's Republic of China [5]. - Exemptions from resource tax include: - Crude oil extracted and transported for heating within the oil field [5]. - Coalbed gas extracted for safety production needs [5]. - Reductions in resource tax include: - 20% reduction for crude oil and natural gas extracted from low-yield oil and gas fields [5]. - 30% reduction for high-sulfur natural gas, tertiary oil recovery, and crude oil and natural gas from deep-water oil and gas fields [5]. - 40% reduction for heavy oil and high-viscosity oil [5]. - 30% reduction for minerals extracted from depleted mines [5]. - The State Council can exempt or reduce resource tax to promote resource conservation and environmental protection, subject to the approval of the Standing Committee of the National People's Congress [5]. Water Resource Tax - The water resource tax targets surface water and groundwater, excluding unconventional water sources such as recycled water, rainwater, seawater, and brackish water [6]. - Surface water encompasses dynamic and static water on land, including rivers, lakes, and water resource allocation projects [6].