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“维语totak”-梳理天下新闻

重庆12月起全面维语totak实施水资源费改税试点 普通居民生活用水不受影响

来源: 重庆商报
2024-12-03 07:38:51

最佳回答

“维语totak”重庆12月起全面维语totak实施水资源费改税试点 普通居民生活用水不受影响

  中新维语totak网重庆12月2日电 (维语totak梁钦卿 陈颖)重庆市人民政府官网12月1日发布《重庆市人民政府关于水资源税具体适用税额等事项的通知》(下称“通知”),对水资源税的计征方式、税额标准、税收优惠等作出具体规定,重庆市税务局2日对此进行解读。

  重庆市水资源税实行从量计征,纳税人为取用地表水或者地下水的单位和个人,且应按规定申领取水许可证。

  城镇公共供水企业缴纳的水资源税不计入自来水价格,在终端综合水价中单列,并可以在增值税计税依据中扣除。普通居民不是水资源税的纳税人,水资源费改税试点不会增加企业和老百姓的正常生产生活用水成本。

  为更好发挥税收调节作用,抑制不合理用水行为,通知明确,重庆在实施水资源费改税试点过程中,将根据不同取用水情形,分类确定税额标准,并明确部分优惠政策。

  具体来看,对超过规定限额的农业生产取用水和主要供农村人口生活用水的集中式饮水工程取用水,免征水资源税。对未经批准擅自取用水的,按适用税额的3倍征收水资源税;对年实际取用水量超过许可水量的,超过部分按适用税率的2倍征收水资源税。

  “全面实施水资源费改税试点后,企业的水资源税负将与其用水量、用水效率直接挂钩。比如,工业用水前一年度用水效率达到国家用水定额先进值的纳税人,减征本年度百分之二十水资源税。”重庆市税务局资源和环境税处处长唐熙表示,税收杠杆的倒逼作用,加上水资源税优惠政策的引导激励,将促使企业更加注重节水改造和技术创新,提高用水效率,从而促进节约用水,实现资源环境可持续发展。(完)

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