水资源税

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中共国家税务总局委员会关于二十届中央第三轮巡视整改进展情况的通报
Zhong Yang Ji Wei Guo Jia Jian Wei Wang Zhan· 2025-09-22 10:37
Group 1 - The Central Inspection Team conducted a routine inspection of the State Taxation Administration from April 15 to July 20, 2024, and provided feedback on October 21, 2024 [1][2] - The State Taxation Administration's Party Committee has taken the inspection feedback seriously, emphasizing the importance of rectification and political responsibility [2][3] - A leadership group was established to oversee the rectification process, with the Party Secretary taking primary responsibility for key measures [3][4] Group 2 - The State Taxation Administration is focusing on addressing key issues identified in the inspection, including improving tax collection and management [6][7] - Specific measures include enhancing the effectiveness of tax audits and addressing issues related to illegal tax practices [7][8] - The administration is also working on improving the management of social security fees and non-tax revenues, ensuring better coordination among departments [8][9] Group 3 - The administration is committed to implementing tax reduction and exemption policies accurately, ensuring that eligible taxpayers receive benefits [10][11] - Efforts are being made to combat tax-related corruption and improve the integrity of the tax system through comprehensive governance measures [11][12] - The administration is enhancing its cadre training and selection processes to ensure a competent workforce [13][14] Group 4 - The State Taxation Administration is focused on long-term rectification efforts, particularly in areas highlighted by the inspection, such as tax collection and management [15][16] - The administration is also working on improving the regulatory framework for social security fees and non-tax revenues [17][18] - Continuous efforts are being made to strengthen the overall governance of the tax system and address systemic issues [19][20] Group 5 - Future plans include integrating rectification efforts into daily operations and aligning them with broader economic goals [20][21] - The administration aims to establish a long-term mechanism for addressing recurring issues and enhancing the quality of tax services [21]
惠农“税费通”|支持乡村振兴系列税费优惠政策(1)农村集体经济组织及其成员从本集体经济组织的水塘、水库中取用水不缴纳水资源税
蓝色柳林财税室· 2025-09-05 13:30
Core Viewpoint - The article discusses the benefits of recent agricultural policies that support rural collective economic organizations, particularly regarding water resource usage and exemptions from certain taxes for social welfare projects [4][8]. Group 1: Water Resource Management - Rural collective economic organizations and their members are exempt from water resource tax when using water from their own ponds or reservoirs [4][5]. - The recent rainfall has increased water levels in local reservoirs, allowing farmers to store water for future dry seasons, which is beneficial for crop irrigation [2][3]. Group 2: Social Welfare Projects - The construction of social welfare projects, such as nursing homes, is supported by policies that exempt these projects from forest vegetation restoration fees [7][8]. - Rural collective economic organizations are not required to pay forest vegetation restoration fees when building roads, schools, nursing homes, and other social welfare projects [9][10].
一季度水资源税收入超百亿,城镇公共供水企业税负还降了
Di Yi Cai Jing· 2025-05-26 09:07
水资源费改税后收入大增,倒逼相关市场主体节约用水,而城镇公共供水企业税负下降。 水资源费改税自去年底全国推广后,水资源税收入出现明显增长。 根据国家税务总局公开的数据,2025年一季度,全国共实现水资源税收入104亿元,其中新试点的21个 省份收入43.5亿元,剔除水力发电季节性因素和农业用水按年申报因素,较2024年季均水资源费收入增 长16.4%。新试点地区水资源税申报户数达到8.7万户,较2024年水资源费缴费户数增加1.3万户,增幅 18%。 根据财政部数据,今年一季度资源税收入为724亿元。这也意味着水资源税占资源税收入比重约14%。 中国人多水少,水资源利用效率总体不高,为了提高水资源的集约化利用,经过多年试点后,去年12月 1日中国全面实施水资源费改税。水资源费改税背后,体现的是"使用资源付费"原则和"谁污染环境、谁 破坏生态谁付费"原则。 比如对水资源严重短缺和超载地区取用水、取用地下水等从高确定税额,通过设置差别税额,更好发挥 税收调节作用,抑制地下水超采和不合理用水需求。比如有的省份对高尔夫球场、洗车、洗浴等高耗水 的特种行业地下水税额标准比改革前增幅超15倍。 2025年一季度,是全面实 ...