[{"gicategorycode":"","giinfoid":"328035","giindentifier":"dyx016-/2024-1226004","giuuid":"6D456426BA6B4A4EA7BF88FBA02F475E","gititle":"水资源税的计税依据是什么?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县水务局","gidate":"2024-12-26 09:35:15","gidocno":"","gisubterm":"","gipubcode":"xswj","summary":"水资源税实行从量计征。一般情况:应纳税额=实际取用水量×适用税额 城镇公共供水企业:应纳税额=实际取用水量×(1-公共供水管网合理漏 损率)×适用税额 水力发电取用水户:应纳税额=实际发电量×适用税额"},{"gicategorycode":"","giinfoid":"328034","giindentifier":"dyx016-/2024-1226003","giuuid":"EEAFCCD681E94E3FA495DE8E8D32C887","gititle":"《水资源税改革试点实施办法》实施背景?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县水务局、","gidate":"2024-12-26 09:33:04","gidocno":"","gisubterm":"","gipubcode":"xswj","summary":"党的二十大提出,“实施全面节约战略,推进各类资源节约集约利用”;“完善支持绿色发展的财税政策”;“统筹水资源、水环境、水生态治理”。党的二十届三中全会提出,“落实水资源刚性约束制度,全面推行水资源费改税”。为全面贯彻党的二十大和二十届二中、三中全会精神以及《中华人民共和国资源税法》、《中华人民共和国水法》有关规定,加强水资源管理和保护,促进水资源节约集约安全利用,财政部、税务总局、水利部印发了..."},{"gicategorycode":"","giinfoid":"328033","giindentifier":"dyx016-/2024-1226002","giuuid":"A7EFD7E875DF4F109560AE7DE090E369","gititle":"水资源税的征税对象是什么?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县水务局、","gidate":"2024-12-26 09:31:57","gidocno":"","gisubterm":"","gipubcode":"xswj","summary":"水资源税的征税对象为地表水和地下水,不包括再生水、集蓄雨水、海水及海水淡化水、微咸水等非常规水。"},{"gicategorycode":"","giinfoid":"328032","giindentifier":"dyx016-/2024-1226001","giuuid":"A6F2F7B7DC654F5C8CC6DB8399C1A24D","gititle":"水资源税的纳税人是指什么?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县水务局、","gidate":"2024-12-26 09:21:54","gidocno":"","gisubterm":"","gipubcode":"xswj","summary":"水资源税的纳税人为在中华人民共和国领域直接取用地表水或者地下水的单位和个人。"},{"gicategorycode":"","giinfoid":"307652","giindentifier":"dyx016-/2024-0627007","giuuid":"C1A880BC00374E639E952B3E76CEA9DE","gititle":"不缴纳水资源费怎么办?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县水务局、","gidate":"2024-06-27 10:48:31","gidocno":"","gisubterm":"","gipubcode":"xswj","summary":"《中华人民共和国水法》第七十条规定:拒不缴纳、拖延缴纳或者拖欠水资源费的,由县级以上人民政府水行政主管部门或者流域管理机构依据职权,责令限期缴纳;逾期不缴纳的,从滞纳之日起按日加收滞纳部分2‰的滞纳金,并处应缴或者补缴水资源费一倍以上五倍以下的罚款。"},{"gicategorycode":"","giinfoid":"307651","giindentifier":"dyx016-/2024-0627006","giuuid":"44D43562139D41C894A3AE52F83CA022","gititle":"水资源费缴纳怎么缴纳?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县水务局、","gidate":"2024-06-27 10:47:50","gidocno":"","gisubterm":"","gipubcode":"xswj","summary":"《云南省取水许可和水资源费征收管理办法》(云南省人民政府令第154号)第十七条规定: 水资源费按月征收,对月缴费额不足1000元的可以按季征收。取水人应当于每月(季)结束后的5个工作日内,向取水审批机关报送实际取水量或者实际发电量。取水审批机关应当自收到报送材料之日起5个工作日内,确定水资源费缴纳数额并向取水人送达水资源费缴纳通知单和一般缴款书。取水人应当自收到水资源费缴纳通知单和一般缴款书之日起7个工..."}]