水资源税改革试点取得积极成效，深化推进前景可期。下一步，需要强化改革的系统性、协同性。加强 政策配合、形成政策合力。健全征管机制，加强信息共享和征管协同配合，提高征管效率，实现税收的 刚性约束和有效调节。 资源税法明确国务院可以试点征收水资源税，在该法实施5年之际，水资源税改革试点的"成绩单"出 炉。《国务院关于水资源税改革试点情况的报告》显示，水资源税改革试点不是简单的费改税，而是在 完善税收制度、扩大地方权限、健全征管机制、理顺价税关系等方面进行的一系列变革，在落实水资源 刚性约束制度、提升水资源节约集约安全利用水平等方面取得明显成效。 水资源是重要的自然资源，我国经济社会高质量发展和生态环境保护均面临水资源短缺的制约与挑战， 必须通过政府调控引导水资源合理配置。作为经济社会重要调节工具，水资源税改革试点肩负重任。从 全球看，不少国家已开征水资源税。自2016年7月1日起，我国先后在河北、北京、天津等10个省（区、 市）开展了水资源税改革试点。2020年9月1日，资源税法正式施行，明确了国务院授权。自2024年12月 1日起，在全国全面实施水资源税改革试点。改革试点渐次展开、稳步推进，"水资源税"已为社会 ...

第一财经每日早间精选热点新闻，点击「听新闻」，一键收听。 【今日推荐】 柯克枪杀案嫌疑人被控严重谋杀罪 检察官将寻求死刑判决 美国犹他州犹他县检察官16日对涉嫌枪杀知名保守派活动人士查理·柯克的嫌疑人泰勒·鲁滨逊正式提起 诉讼，如罪名成立，鲁滨逊可能面临死刑。犹他县检察官杰夫·格雷在当天举行的新闻发布会上说，检 方对现年22岁的鲁滨逊初步提出7项罪名指控，包括严重谋杀、非法开枪、妨碍司法、干扰证人证言和 在儿童面前实施暴力等。 泽连斯基：愿与特朗普和普京会面 但不去莫斯科 当地时间16日，乌克兰总统泽连斯基表示，愿不设先决条件地与美国总统特朗普和俄罗斯总统普京会 面，但他不会前往莫斯科，不会前往正在攻击乌克兰的国家的首都。泽连斯基还表示，俄方正在筹备两 起秋季攻势。 中小学春秋假要来了！多地已有方案 商务部等9部门9月16日发布的《关于扩大服务消费的若干政策措施》提到，优化学生假期安排，完善配 套政策。在放假总天数和教学时间总量保持不变的情况下，鼓励有条件的地方结合气候条件、生产安 排、职工带薪休假制度落实等因素，科学调整每学年的教学和放假时间，探索设置中小学春秋假，相应 缩短寒暑假时间，增加旅游出行等服务消 ...

2025.09. 16 本文字数：1159，阅读时长大约2分钟 作者 | 第一财经 陈益刊 中国全面推行水资源费改税之后，国务院首份相关报告出炉。 《报告》称，据统计，前期试点的10个省份企业超计划取用水量由2018年的6.5亿吨下降至2023年 的3.7亿吨，降幅达43.1%；高尔夫球场、洗车等特种取用水量由2018年的602万吨下降至2023年的 513万吨，降幅达14.8%。全面实施水资源税改革试点后，新纳入试点的21个省份2025年第一季度 的地下水取用水量、特种取用水量分别较2024年季均下降15.4%和41.5%。 为了确保居民自来水价格不会因为水资源税改革而增加，《报告》称改革采取水资源税与自来水价格 实行价税分离，城镇公共供水企业缴纳的水资源税作为相关成本费用在终端综合水价中单列，不计入 自来水价格。同时，强调地方不得因改革增加居民基本生活用水负担。 附件 9月16日，中国人大网公布《国务院关于水资源税改革试点情况的报告》（下称《报告》），介绍了 水资源税改革试点实施情况、成效及下一步工作考虑。 为保护水资源，促进水资源节约集约安全利用，去年12月多部门发文在全国31个省份全面推行水资 源费改 ...

南都讯 记者卢婉珊 近日，中国人大网公布《国务院关于水资源税改革试点情况的报告》（以下简称 《报告》），介绍了水资源税改革试点实施情况、成效及下一步工作考虑。 水是生命之源、生产之要、生态之基。为保护水资源，自2016年7月1日起，我国分步推进水资源税改革 试点，至2024年12月1日起在全国全面实施，实现了水资源费制度向水资源税制度的平稳转换。 为了确保居民基本生活用水负担不会因为水资源税改革而增加，《报告》称，在实施水资源税改革试点 过程中，水资源税与自来水价格实行价税分离，城镇公共供水企业缴纳的水资源税作为相关成本费用在 终端综合水价中单列，不计入自来水价格。同时，强调地方不得因改革增加居民基本生活用水负担。 由于水资源税改革试点政策对取用地下水、特种取用水、超许可或超计划取用水行为等从高确定税额， 并对工业用水效率达到国家用水定额先进值的纳税人减征水资源税，有利于推动形成节水型生产生活方 式。据统计，全面实施水资源税改革试点后，新纳入试点的21个省份2025年第一季度的地下水取用水 量、特种取用水量分别较2024年季均下降15.4%和41.5%。 《报告》显示，国务院下一步将深入推进水资源税改革试点， ...

水资源税收入明显增长。 中国全面推行水资源费改税之后，国务院首份相关报告出炉。 9月16日，中国人大网公布《国务院关于水资源税改革试点情况的报告》（下称《报告》），介绍了水 资源税改革试点实施情况、成效及下一步工作考虑。 为保护水资源，促进水资源节约集约安全利用，去年12月多部门发文在全国31个省份全面推行水资源费 改税，实现了水资源费制度向水资源税制度的平稳转换。这一重大税改成效备受关注。 《报告》称，从改革试点情况看，水资源税改革取得了"两增一降"的积极成效，即执法刚性明显增强， 水资源税收入明显增长，重点调控领域取用水量逐步下降。 在执法刚性增强方面，通过多部门配合强化征管，水资源税纳税人户数明显增长。 《报告》数据显示，截至2024年底，最先实施改革试点的河北省水资源税纳税人户数由试点初期的1.33 万户增长至1.87万户；第二批试点的9个省份水资源税纳税人户数由试点初期的4.4万户增长至9.1万户。 自2024年12月1日起全面实施水资源税改革试点以来，新纳入试点的21个省份水资源税申报户数达8.7万 户，较改革前水资源费缴纳户数增加1.3万户。 水资源税纳税人户数明显增长，以及对取用地下水、水资源 ...

Core Points - The 17th meeting of the Standing Committee of the 14th National People's Congress (NPC) is scheduled to be held in Beijing from September 8 to 12 [1][2] - The agenda includes the review of various legislative drafts, including the Atomic Energy Law, Public Health Emergency Response Law, and several environmental laws [1][2] - Reports on the execution of the national economic and social development plan, budget execution, and government debt management for 2024 will also be discussed [2] Legislative Focus - The meeting will review drafts related to public health, environmental protection, and economic management, indicating a strong legislative focus on these areas [1][2] - Specific laws under consideration include the Food Safety Law amendment and the Ecological Environment Code, highlighting the government's commitment to safety and sustainability [1][2] Economic Reports - The meeting will include discussions on the economic performance analysis report for the current year, reflecting the government's ongoing assessment of economic conditions [2] - Reports on the integration of culture and tourism, climate change responses, and water resource tax reforms will be presented, showcasing a comprehensive approach to economic and environmental issues [2]

Group 1 - The event "Tax Protection for Clear Water, Party Building Navigation" was organized by Xiamen Water Resources Bureau and Xiamen Taxation Bureau to promote the implementation of water resource tax reform and enhance the role of party building [1] - The Xiamen Gaodian Water Plant, established in 1983, has a daily water supply capacity of 900,000 tons, serving as a crucial water source for Xiamen Island [1] - The event included a visit to the water treatment process and the Party-Mass Service Center of the municipal water company, aiming to inspire party members and enhance their commitment to work [1] Group 2 - Discussions at the meeting focused on party conduct, practical implementation of water resource tax reform, and integration of party building with business operations [2] - The tax reform has led to stable costs for normal production water usage, while significantly increasing awareness of water conservation among enterprises [2] - Future plans include ongoing party building collaboration, gathering feedback from enterprises on water resource tax policies, and promoting water conservation efforts to support the development of a beautiful Xiamen [2]

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].