What is the VAT rate for sewage treatment?

The tap water plant to sell the tap water income is applicable to 13% tax rate, can also be 6% simple levy method to calculate the amount of value-added tax payable; collected in accordance with the provisions of the sewage fee can be exempted from value-added tax, but should be accounted for separately with other taxable income. According to the new regulations, sewage, garbage and sludge treatment services in the payment of tax after the return of 70%, that is, need to pay 30% of the value-added tax; recycled water products after the payment of tax return of 50%, that is, the need to pay 50% of the value-added tax, if you say that the income of the main business is inclusive of tax (i.e., for the amount of money received by the company, including value-added tax), then you have to be converted into tax-neutral, i.e., the: income of the main business = collected Payment / (1 + 17%)

A. Sewage treatment fees and sewage charges difference:

1. Sewage treatment fees and sewage charges are two different fees, the city management can not at the same time in the form of two fees to the same dischargers.

2. Sewerage fees are collected by the Department of Public ***** Utilities and sewerage fees are collected by the Department of Environmental Protection.

3. The focus of the fee is different, the pollutant discharge fee is the cost required to remove the pollutant, the sewage treatment fee is the cost required to discharge the pollutant after treatment.

4. Sewage charges are usually levied on the basis of the volume of water discharged multiplied by the unit price, and drainage charges are levied on the basis of the volume of water discharged. Sewage charge refers to not exceeding the sewage charge and exceeding the sewage charge. They mainly include sewage discharge charges, waste gas discharge charges, solid and hazardous waste discharge charges and noise exceeding discharge charges.

Two, sewage charges how to tax?

1. State-owned enterprises and institutions:Fees are usually collected by the water company and the local Environmental Protection Bureau, managed by experts from the Finance Bureau, and paid to the sewage treatment plant every month to ensure the stable operation of the sewage treatment plant.

2. Private enterprises:The fee is usually decided according to the agreement (contract) signed between the private enterprise and the local government, and in order to guarantee the rate of urban sewage treatment, the government usually takes the place of the levy.

3. Charges:The price of charges varies from place to place, usually around 0.8 yuan.

Legal basis: "The Chinese people*** and the State Provisional Regulations on Value-added Tax" Article 2 taxpayers selling or importing tap water, heating, cooling, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use the tax rate of 13%.

Circular of the Ministry of Finance and the State Administration of Taxation on the Policy of Applying Low VAT Rate and Simplified Method of Collecting VAT on Some Goods Article 3 The water company, which is a general taxpayer, sells tap water and collects VAT at the simplified method in accordance with the rate of 6%, and shall not deduct the VAT stated on the VAT deduction vouchers of the tap water it purchases.

Circular of the Ministry of Finance and the State Administration of Taxation on the VAT Policies for Comprehensive Utilization of Resources and Other Products Article 2 exempts sewage treatment services from VAT. Sewage treatment refers to the business of processing and treating sewage to meet the water quality standards set forth in the relevant provisions of GB18918-2002.