Legal analysis: Beijing has determined the water resources tax collection standards as follows: for the over-planning of less than 20% (inclusive), 20% to 40% (inclusive), more than 40% of the portion of the water resources tax in accordance with the water resources tax of the applicable tax standard of 2 times, 2.5 times, 3 times the standard additional levy; high water consumption of the car wash industry, high-grade bathing establishments and other special industries continue to be levied at a higher rate of 153 yuan / m3, the extraction of Special industries that draw groundwater are raised to RMB 160/m3; except for water supply to urban public **** and water power generation, the tax standard distinguishes between groundwater and surface water, and levies a high tax on the drawing of groundwater; and a low tax is levied on the drawing of water for agricultural production in excess of the prescribed limit, and on the portion of water used in centralized drinking water projects in rural areas for the livelihood of the rural population, so as to alleviate the burden of farmers and promote the economical use of water resources at the same time. At the same time, to promote the optimization of agricultural irrigation methods, improve farmers' awareness of water conservation; engineering construction and other drainage behavior, water resources tax, but the recycling from the low levy; part of the non-residential water engaged in public ***, public welfare services, the continuation of the original preferential policies on water resources fees, the implementation of the residents of the tax rate standard.
Beijing Municipality made it clear that the implementation of six concessions on water resources tax reduction and exemption: tax exemption for water withdrawal for agricultural production within the prescribed limits; tax exemption for the withdrawal of recycled water for sewage treatment; tax exemption for water withdrawal by the military and armed police forces through other means, except for access to the public **** water supply network of the towns and cities; tax exemption for the withdrawal of water for pumped storage power generation; and the construction and test operation of the venues (sites) of the Winter Olympics in Beijing in 2022, test matches and during the Winter Olympics and Winter Paralympics, water resources used for the construction, operation and maintenance of the venues (sites) of the Beijing 2022 Winter Olympics shall be exempted from the water resources tax payable; and in other cases where the Ministry of Finance and the State Administration of Taxation stipulate tax exemptions or tax reductions.
Legal basis: "Beijing Municipal Commission of Development and Reform on the adjustment of water resource fee and sewage treatment fee for residential water use in the city"
Article 1: The water resource fee for residential water use shall be adjusted from RMB 1.10 yuan/cubic meter to RMB 1.26 yuan/cubic meter, with an upward adjustment of RMB 0.16 yuan/cubic meter. Residential water sewage fee from 0.90 yuan / cubic meter adjusted to 1.04 yuan / cubic meter, an upward adjustment of 0.14 yuan / cubic meter. After the adjustment of water resources fees and sewage charges levy, the city's residential water terminal sales price from 3.70 yuan / cubic meter adjusted to 4.00 yuan / cubic meter (see annex).
The second in order to encourage the use of reclaimed water, reclaimed water prices remain unchanged at 1.00 yuan / cubic meter, the use of reclaimed water is exempted from the water resources fee and sewage treatment fees.
The third city water group to accelerate the "one household one meter" transformation, for the next step in the implementation of residential water pricing ladder.