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 making a reasonable profit. The tax levied on the sewage treatment fee is the income from engaging in qualified environmental protection projects, and from the tax year in which the project obtains the first production and operation income, the first year to the third year is exempted from enterprise income tax, and the fourth to the sixth year is reduced by 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 treatment charges, South-to-North Water Transfer Fund, water plant construction fees, and provincial special fees. (Depending on the provincial and municipal charges, the composition is different)