发布时间：2022-07-01 15:12:48 人气：138 点赞：0
A: the sewage treatment fee is because the used water needs to be treated to meet the target before it can be discharged. The basic water fee is the water resource fee for personal use, and the sewage treatment fee is the fee charged by the urban centralized sewage treatment facilities for providing sewage treatment services to the polluters in accordance with the regulations. These two charges are nationally recognized and determined by local government departments after holding a hearing. The sewage treatment fee is determined according to the principle of compensating the operation and maintenance costs of the sewage pipe network and sewage treatment facilities and making reasonable profits. The taxes levied on sewage treatment fees are income from engaging in qualified environmental protection projects. From the tax year in which the first production and operation income of the project is obtained, the enterprise income tax will be exempted from the first to the third year, and the enterprise income tax will be reduced by half from the fourth to the sixth year. The sewage treatment fee collector and the payer are in a contractual or entrusted relationship. Generally, the sewage treatment fee is included in the water fee.
According to different provincial and municipal charges, the composition of water charges is different. Water charges include basic water charges, urban surcharges, water resources fees, sewage treatment fees, South-to-North water transfer fund, water plant construction fees, and provincial special fees.
Types of sewage treatment fees and definitions of waste disposal fees
At present, there are three types of sewage treatment fees in China. One is the sewage treatment fee charged by waterworks (companies) entrusted by governments at all levels and competent departments along with the water fee. The first is the sewage treatment fee charged by some enterprises and individuals for centralized treatment of production or domestic sewage.
The third is that the government entrusts an enterprise or an enterprise to sign an agreement with the government to specialize in the treatment of production and domestic sewage, and then the government allocates sewage treatment fees to enterprises from the financial perspective, and the sewage treatment fees allocated by the government to enterprises constitute the main source of income of enterprises. According to the current tax policies of this country, the tax policies applicable to the three sewage treatment fees are different.