The wastewater treatment fee can be charged to administrative expenses, manufacturing expenses or production costs.
:
Looking at the wastewater charges, broadly divided into domestic sewage and industrial wastewater, domestic sewage is relatively small, we have more than one dollar per ton of tap water in the sewage fee, this fee is to the sewage treatment plant.
As industrial water also depends on your water quality, general tertiary discharge to the sewage treatment plant may be a ton of water to charge about 2-4 blocks if the water quality is worse, such as COD ≥ 700mg / L biochemical general TP ≥ 4-5mg / L and ammonia ≥ 20-30mg / l may be a ton of wastewater to charge 7-9 yuan.
Industrial wastewater costs higher than domestic wastewater, mainly because of the secondary pollution of industrial water are hazardous chemicals, while the general industrial water biochemistry is not good only with conventional activated sludge method is difficult to degrade the need to add drugs so that the cost will increase, but the actual real operating costs are not high.
Rules:
The sewage charge is in accordance with the principle of compensation for the operation and maintenance costs of sewage networks and sewage treatment facilities, and reasonable profitability approved. The tax levied on the sewage treatment fee is the income from engaging in qualified environmental protection projects;
Since the tax year in which the project obtains the first production and operation income, the first to third years are exempted from enterprise income tax, and the fourth to sixth years are reduced by half of the enterprise income tax. The sewerage fee collector and the fee payer are in a contractual, or fiduciary, relationship.
Generally, sewage charges are included in water rates. Water charges include basic water charges, city surcharges, water resource charges, sewage charges, South-to-North Water Transfer Fund, water plant construction fees, and provincial special fees. (According to the provincial and municipal charges are different, the composition is different)
Implementation case:
As early as 2007, Jinan has been in accordance with the relevant requirements of the provincial government, developed the "Jinan City, urban sewage treatment fee levy and use of the Management Measures," and has been implemented according to this requirement. "This approach mainly determines the main body of the fee collection is the municipal public utilities bureau, the scope of collection is the city's urban areas within the scope of all water users, while determining the 'two lines of income and expenditure' principle."