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Q：
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Who is the taxpayer of the water resource tax?
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A：
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Units and individuals who directly extract surface water or groundwater in the territory of the People's Republic of China are taxpayers of water resources tax.
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Q：
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How to apply for a water intake permit?
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A：
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Taxpayers should apply for a water intake permit in accordance with the Water Law of the People's Republic of China and other regulations.
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Q：
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What are the taxpayers of water resource tax?
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A：
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The taxable objects of water resources tax are surface water and groundwater, excluding unconventional water such as reclaimed water, rainwater harvesting, seawater and desalinated water, and brackish water.
Surface water is the general term of dynamic water and static water on the land surface, including water resources such as rivers, lakes (including water resources allocation projects such as reservoirs and water diversion projects).
Groundwater refers to water that exists below the surface of the earth.
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Q：
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Under what circumstances is water resource tax not paid?
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A：
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Rural collective economic organizations and their members draw water from the ponds and reservoirs of the collective economic organizations;
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Drawing a small amount of water for family life and sporadic free-range or captive livestock and poultry drinking;
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the water project management unit for the allocation or dispatch of water resources to take water;
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In order to ensure the construction safety and production safety of underground projects such as mines, it is necessary to carry out temporary emergency water intake (discharge);
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Temporarily taking water for emergency purposes to eliminate harm to public safety or the public interest;
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Temporary emergency water intake is necessary for the purpose of fighting drought in agriculture and maintaining the ecology and environment.
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Rural collective economic organizations and their members take water from the collective economic organization's ponds and reservoirs;
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Taking a small amount of water for household life and for drinking of sporadic, free-range or captive livestock and poultry;
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Water engineering management units that allocate or dispatch water resources for water intake;
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Temporary emergency water intake (discharge) must be carried out to ensure the construction safety and production safety of underground engineering such as mines;
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Temporary emergency water intake to eliminate harm to public safety or public interests;
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Temporary emergency water intake is necessary for agricultural drought resistance and maintenance of ecology and environment.
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Q：
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How to calculate water resource tax?
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A：
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The water resource tax is levied on a volume-based basis, and the formula for calculating the tax payable is as follows: Tax payable = actual water consumption × applicable tax amount
The actual amount of water withdrawn from the drainage is determined according to the amount of discharge. Dredging refers to the activities that destroy the aquifer and cause underground water inflow during mining and engineering construction.
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