Units and individuals that directly take water resources from rivers, lakes or underground (including hydropower plants and thermal power plants directly under the central government) shall pay water resources fees in accordance with the provisions of these Measures, except that they do not need to apply for water intake permits according to regulations. The collection of water resources fee for agricultural production shall be implemented in accordance with the relevant provisions of the Regulations. Water resources fees shall be collected by local water administrative departments at or above the county level in accordance with the examination and approval authority for water intake. Among them, if the water intake is approved by the river basin management agency, the water resource fee shall be collected by the water administrative department of the province, autonomous region or municipality directly under the Central Government where the water intake is located.
What is the annual collection standard of water resources fee?
First, according to the different nature of water intake, with reference to the relevant provisions of the current water resources fee, 20% (inclusive), 20% to 40% (inclusive) and more than 40% of the excess water will be levied according to the applicable tax standard of water resources tax;
Second, the car wash industry, high-end bathing places and other special industries with large water consumption will continue to be levied at a high tax rate of 153 yuan/cubic meter, and the groundwater will be raised to 160 yuan/cubic meter;
Third, in order to strictly control the over-exploitation of groundwater, except for urban public water supply and hydropower generation, the tax standard distinguishes groundwater from surface water, and groundwater is taxed at a higher level;
Four, it is the low-tax water for the rural population in the centralized drinking water project for agricultural production and rural life that exceeds the prescribed limit;
While reducing the burden on farmers and promoting the economical use of water resources, it is conducive to promoting the optimization of agricultural irrigation methods and further improving farmers' awareness of water conservation;
Fifth, it is the drainage of engineering construction, the collection of water resources tax, and the collection of low taxes;
Sixth, for some non-residents engaged in public services, we will continue to implement preferential policies for raw water resource fees and implement resident tax standards.
Legal basis:
Notice of the Ministry of Finance, the National Development and Reform Commission and the Ministry of Water Resources on Printing and Distributing the Measures for the Administration of the Collection and Use of Water Resources Fees
Fifth water resources fees shall be collected by the local water administrative departments at or above the county level in accordance with the examination and approval authority for water intake. Among them, if the water intake is approved by the river basin management agency, the water resource fee shall be collected by the water administrative department of the province, autonomous region or municipality directly under the Central Government where the water intake is located.
Article 6 The water resources dispatched according to the inter-provincial water allocation plan approved by the authorized department of the State Council or the State Council shall be collected by the water administrative department in the transferred area according to the examination and approval authority for water intake.
Where other provinces, autonomous regions and municipalities directly under the Central Government implement water transfer, the water resource fee collection agencies and fund allocation shall be determined by the relevant provinces, autonomous regions and municipalities directly under the Central Government through consultation and submitted to the Ministry of Finance, the National Development and Reform Commission and the Ministry of Water Resources for approval before implementation. If the relevant provinces, autonomous regions and municipalities directly under the Central Government fail to reach an agreement through consultation, the river basin management agencies shall put forward their opinions and report them to the Ministry of Finance, the National Development and Reform Commission and the Ministry of Water Resources for approval.
Article 7 The water administrative department at a higher level may entrust the water administrative department at a lower level to collect water resources fees. Entrusted collection shall be authorized in writing.
Where a river basin management institution examines and approves the collection of water resources fees by the water administrative departments of provinces, autonomous regions and municipalities directly under the Central Government, it shall not entrust the water administrative departments at lower levels to collect them.
Article 8 The collection standards of water resources fees shall be formulated by the price departments of all provinces, autonomous regions and municipalities directly under the Central Government in conjunction with the financial departments and water administrative departments at the same level, and submitted to the people's government at the same level for approval, and reported to the National Development and Reform Commission, the Ministry of Finance and the Ministry of Water Resources for the record. Among them, the water resources fee collection standards for water conservancy projects directly under the central government and across provinces, autonomous regions and municipalities directly under the central government, which are examined and approved by the river basin management agencies, shall be formulated by the National Development and Reform Commission in conjunction with the Ministry of Finance and the Ministry of Water Resources.