How sewage treatment charges charged by sewage treatment plants should be taxed

According to the "Reply of the State Administration of Taxation on the Non-levy of Business Tax on Sewage Treatment Fees".

Sewage treatment (wastewater treatment): The process of purifying sewage to meet the water quality requirements for draining or reusing a body of water. Sewage treatment is widely used in construction, agriculture, transportation, energy, petrochemical, environmental protection, urban landscape, medical care, catering and other fields, and is increasingly entering the daily life of ordinary people.

Article 13 of the Administrative Measures for the Collection and Use of Sewage Treatment Fees (CS [2014] No. 151) The sewage treatment fees of units and individuals using public water supply shall be collected by the public water supply enterprises entrusted by the competent departments of urban drainage when collecting water charges, and the amount of sewage treatment fees shall be separately listed in the invoice. The sewage treatment fees collected by public water supply enterprises shall be levied and paid into the treasury by the competent departments of urban drainage. Sewage treatment fees shall be levied by the drainage department.

Cities, districts and counties shall implement hierarchical management in accordance with the level of sewage treatment fees. Units and individuals using public water supply shall be entrusted by the municipal and district and county drainage departments to collect the water charges on behalf of the public water supply enterprises when collecting water charges, and use the bills uniformly printed by the municipal finance department as charging vouchers. The sewage treatment fees collected by public water supply enterprises shall be paid directly to the state treasury at the same level.

What are the specific regulations on wastewater treatment? On December 31, 2014, the Ministry of Finance, the National Development and Reform Commission, and the Ministry of Housing and Urban-Rural Development issued the Administrative Measures for the Collection and Use of Sewage Treatment Fees by Cai Shui No. 2014 No. 151. The "Measures" are divided into 5 chapters and 38 articles of general provisions, Duan Qinglu collection and surrender, use management, legal liability, and supplementary provisions, which shall be interpreted by the Ministry of Finance in conjunction with the National Development and Reform Commission and the Ministry of Housing and Urban-Rural Development, and shall come into force on March 1, 2015.

If the previous regulations on the collection and use of sewage treatment fees are inconsistent with these measures, these measures shall prevail. The above is the legal knowledge about how sewage treatment fees are taxed, have you learned?

Dear, hello, according to your question for you: sewage treatment fee collection standard Lawyer Li Jianjian's lawyer Q&A The charging standard of urban sewage treatment in the city should be adjusted to not less than yuan per ton for residents and not less than yuan for non-residents; In principle, each ton of county towns and key towns should be adjusted to residents not less than yuan for a small number of enterprise users such as thermal power generation and steel with a drainage volume significantly lower than the water consumption and the drainage outlet has been installed with automatic monitoring facilities and other metering devices, and the competent departments of urban drainage and sewage treatment should focus on strengthening the collection and payment of sewage treatment fees for self-provided water users, and the water consumption of self-provided water users who have installed metering devices for water facilities shall be calculated in accordance with the metering value, laws and regulations. Penalties will be imposed, and higher standards will be imposed on sewage discharged in excess of the standard.

All localities can formulate differentiated charging standards according to the discharge of the main pollutants in the sewage discharged beyond the standard. Turn 24 hours counted.

Dear, I am glad to answer for you: the accounting treatment of sewage treatment fees and sewage fees charged by the water companyA: borrow:

Manufacturing Expense Loan: Bank Deposit 2, Management (Living) Sewage Treatment Loan: Management Expense Loan:

Bank deposit 3, domestic sewage treatment borrowing: management fee sewage treatment fee will be charged according to the following types of bulk accounts: 1. Sewage treatment loan of the workshop

Manufacturing Expense Credit: Bank Deposit 2, Management (Living) Pollution Hidden Key Water Treatment Loan: Management Expense Loan:

Bank deposit 3, domestic sewage treatment loan: management fee Note: If the sewage fee incurred by the production of products cannot be directly defined, it can be included in the management expense account.

My company's sewage is discharged to the sewage treatment plant for treatment, do I need to pay environmental tax?

According to the provisions of the "Environmental Protection Tax Law of the People's Republic of China" (Announcement No. 39 of 2019 of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs): "Article 4 In any of the following circumstances, it is not a direct discharge of pollutants into the environment, and the environmental protection tax of the corresponding pollutants shall not be paid:

1) Enterprises, public institutions, and other producers and operators discharge taxable pollutants into lawfully established centralized sewage treatment and domestic waste treatment sites;

2) Enterprises, public institutions, and other producers and operators store or dispose of solid wastes in facilities or sites that meet national and local environmental protection standards. ”

Therefore, there is no need to pay the environmental protection tax for the corresponding pollutants in the case of centralized treatment of sewage treatment plants.

Hello dear<>

Glad for your question How much is the cost standard of sewage treatment plant to sewage, and in principle, the charging standard for urban sewage treatment should be adjusted per ton, and not less than yuan for residents and not less than yuan for non-residents; In principle, each ton of county towns and key towns should be adjusted to not less than yuan for residents and not less than yuan for non-residents. If the minimum charging standard has been reached but the cost has not been compensated and the profit is reasonable, the sewage treatment charging standard shall be further increased in combination with the pollution prevention and control of the dry wheel.

Sewage treatment fee collection How to calculate how much to pay in a year.

Article 7 of the notice on the issuance of the "Measures for the Collection and Use of Sewage Treatment Fees" Article 7 Where districted cities, counties and towns have built sewage treatment plants, sewage treatment fees shall be levied; If a sewage treatment plant is under construction, or a feasibility study report or project proposal for a sewage treatment plant construction project has been approved, sewage treatment fees may be levied, and the sewage treatment plant shall be completed and put into operation within three years of the levy. Article 8 Units and individuals that discharge sewage and wastewater into urban drainage and sewage treatment facilities (hereinafter referred to as payment obligors) shall pay sewage treatment fees. Where sewage or wastewater is discharged into urban drainage and sewage treatment facilities and sewage treatment fees have been paid, sewage discharge fees shall not be paid.

Where the discharge of sewage into urban drainage and sewage treatment facilities exceeds the discharge standards prescribed by the state or locality, penalties shall be imposed in accordance with law. Article 9 Where a unit or individual builds its own sewage treatment facilities, and all the sewage treatment is reused after treatment, or the treated water quality meets the water quality standards for discharge to natural water bodies as prescribed by the State, and does not discharge water to urban drainage and sewage treatment facilities, it shall not pay sewage treatment fees; Those who still discharge water to urban drainage and sewage treatment facilities shall pay sewage treatment fees in full.