Measured by quantity. According to the query of official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), for unlicensed water intake, water resource tax is levied according to the quantity. The water resource tax on unlicensed water intake refers to the tax levied by the state on the use of water resources owned by the state. The formula for calculating the taxable amount of water resource tax is: the taxable amount is equal to the actual water consumption multiplied by the applicable tax amount. For unauthorized water intake, the administrative punishment according to Article 69 of the Water Law is that the water administrative department punishes the acts violating the order of water resources management according to law, and the two cannot replace each other.