The sewage treatment fee is approved in accordance with the principle of compensating the operation and maintenance costs of the sewage network and sewage treatment facilities, and reasonable profitability. The tax levied on the sewage treatment fee is to engage in qualified environmental protection project income, since the project to obtain the first production and operation income from the tax year belonging to the first year, the first year to the third year exempted from enterprise income tax, the fourth to the sixth year of half of the enterprise income tax. The sewerage fee collector and the fee payer are in a contractual, or entrusted, 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.