Measures for the Administration of the Collection and Use of Sewage Treatment Fees

The sewage treatment fee is approved according to the principle of Zheng Bozhao compensating the operation and maintenance costs of the sewage discharge network and sewage treatment facilities, and making a reasonable profit. The tax on sewage treatment fees is the income from engaging in qualified environmental protection projects, and from the tax year in which the first production and operation income of the project is obtained, the enterprise income tax shall be exempted from the first to the third year, and the enterprise income tax shall be reduced by half from the fourth to the sixth year.

Legal analysis: The "Administrative Measures for the Collection and Use of Sewage Treatment Fees" is mainly to standardize the management of the collection and use of sewage treatment fees, ensure the operation, maintenance and construction of urban sewage treatment facilities, prevent and control water pollution, and protect the environment. Sewage treatment charges are in accordance with:"Polluters pay"In principle, the funds paid by drainage units and individuals and used exclusively for the construction, operation and sludge treatment and disposal of urban sewage treatment facilities.

Encourage all regions to participate in the investment, construction and operation of urban drainage and sewage treatment facilities in various forms such as cooperation with social capital and purchase of services, reasonably share risks, realize the integration of rights and interests, strengthen the management of the whole life cycle of projects, and improve the quality and operational efficiency of urban drainage and sewage treatment services.

Legal basis: Administrative Measures for the Collection and Use of Sewage Treatment Fees

Article 1 These measures are formulated in accordance with the provisions of the Law on the Prevention and Control of Water Pollution and the Regulations on Urban Drainage and Sewage Treatment in order to standardize the collection, use and management of sewage treatment fees, ensure the operation, maintenance and construction of urban sewage treatment facilities, prevent and control water pollution, and protect the environment.

Article 2 These measures shall apply to the collection, use and management of urban sewage treatment fees.

Article 3 Sewage treatment fees are in accordance with"Polluters pay"In principle, the funds paid by drainage units and individuals and used exclusively for the construction, operation and sludge treatment and disposal of urban sewage treatment facilities.

Article 4 Sewage treatment fees are non-tax revenues, which are paid in full to the local treasury and included in the local budget management, and earmarked funds are earmarked.

Article 5 All regions are encouraged to participate in the investment, construction and operation of urban drainage and sewage treatment facilities in a variety of forms such as cooperation with social capital and purchase of services, reasonably share risks, realize the integration of rights and interests, strengthen the management of the whole life cycle of projects, and improve the quality and operational efficiency of urban drainage and sewage treatment services.

Article 6 The collection, use and management of sewage treatment fees shall be subject to the supervision and inspection of the financial, auditing departments and the competent departments of urban drainage and sewage treatment at higher levels.

The sewage treatment fee is approved according to the original reform rules to compensate the operation and maintenance costs of the sewage pipe network and sewage treatment facilities, and make a reasonable profit. The tax on sewage treatment fees is the income from engaging in qualified environmental protection projects, and the enterprise income tax shall be exempted from the first to the third year from the tax year in which the first production and operation income of the project is obtained, and the enterprise income tax shall be reduced by half from the fourth to the sixth year.

Water Pollution Prevention and Control Law

Article 14. The competent department of environmental protection shall formulate national water pollutant discharge standards in accordance with the national water environmental quality standards and the national economic and technical conditions. The people of provinces, autonomous regions and municipalities directly under the Central Government may formulate local water pollutant discharge standards for projects that are not specified in the national water pollutant discharge standards;

For projects that have been specified in the national water pollutant discharge standards, local water pollutant discharge standards that are stricter than the national water pollutant discharge standards may be formulated. Local water pollutant discharge standards must be reported to the competent department of environmental protection for the record.