According to reports, in 20 18, in order to promote high-quality economic development, tax reform will undoubtedly accelerate and more relevant arrangements will take effect. Water resource tax: Beijing and other 9 places will add new pilot scope.
According to the report, starting from 20 17 12 1, nine provinces, autonomous regions and municipalities, including Beijing, Tianjin, Shanxi, Inner Mongolia, Henan, Shandong, Sichuan, Ningxia and Shaanxi, levied water resources tax. This is the first pilot project in Hebei Province on 20 16.
An important principle of expanding the scope of this water resource tax reform is to transfer taxes and fees, not to increase the overall normal production and living water burden of enterprises and residents, and to implement different taxes according to the nature of water intake. Groundwater tax is higher than surface water, special industries are taxed at a higher level, and water intake for agricultural production within the limit is tax-free.
The person in charge of the Property and Behavior Tax Department of State Taxation Administration of The People's Republic of China said that in 20 16, the income from water resources fees of nine provinces, autonomous regions and municipalities newly included in the pilot project was 654.38+0.33 billion yuan, and the income from collecting water resources tax was of little significance, but it had great ecological and green significance, so the strictest water resources management system was promoted by tax adjustment.
Under what circumstances is it not necessary to pay water resource tax?
Unpaid water resource tax:
1, the rural collective economic organizations and their members take water from their ponds and reservoirs;
2, family life and sporadic free-range, captive livestock and poultry drink a small amount of water;
3, water conservancy project management unit for the allocation or scheduling of water resources to take water;
4. In order to ensure the construction safety and production safety of underground projects such as mines, temporary emergency access (drainage) water is necessary;
5, in order to eliminate the harm to the public * * * safety or public * * interests and temporary emergency water;
6. Temporary emergency water intake is the need of agricultural drought resistance and ecological environment protection.
What is the scope of water resource tax collection? On the whole, in fact, according to the introduction of the reform of water resources collection scope mentioned by Bian Xiao above, I believe everyone knows that different taxes are implemented according to different water intake properties. Groundwater tax is higher than surface water, and special industries have high taxes, and water intake for agricultural production within the limit is tax-free; For more information, please try this website.