The administrative offices of the Union, the Municipal People’s Government, the commissions, offices, departments and bureaus of the autonomous region, and major enterprises and institutions:
The measures for the implementation of the pilot reform of water resources tax in Inner Mongolia Autonomous Region are hereby printed and distributed to you, please conscientiously implement them according to the actual situation. All regions should promptly report the progress of the pilot work to the Finance Department, Local Taxation Bureau and Water Resources Department of the autonomous region. ?
December 29, 2017
(This piece is publicly released)
Measures for the implementation of the pilot reform of water resources tax in Inner Mongolia Autonomous Region
the firstIn order to fully implement the spirit of the 19th National Congress of the Communist Party of China, conscientiously implement the decision-making arrangements of the CPC Central Committee and the State Council, strengthen the management and protection of water resources, and promote the rational development and utilization of water resources, according to the Notice of State Taxation Administration of The People’s Republic of China of the Ministry of Finance on Comprehensively Promoting Resource Tax Reform (Caishui [2016] No.53) and the Notice of the Ministry of Finance and the Ministry of Water Resources of the State Administration of Taxation on Printing and Distributing the Implementation Measures for Expanding the Pilot Reform of Water Resources Tax (Caishui [2017] No.80), ?
the secondThese Measures shall apply to the pilot collection and management of water resources tax in the autonomous region. ?
ArticleExcept as provided in Article 6 of these Measures, other units and individuals that directly access surface water and groundwater are taxpayers of water resource tax, and shall pay water resource tax in accordance with the provisions of these Measures. ?
The direct use of surface water and groundwater mentioned in the preceding paragraph refers to the direct use of surface water and groundwater by water intake projects or facilities, including gates, dams, channels, artificial rivers, siphons, pumps, wells and hydropower stations.
Article 4?Taxpayers of urban public water supply are urban public water supply enterprises. ?
Article 5Taxpayers of water resource tax shall apply for water permit in accordance with the Water Law of People’s Republic of China (PRC), Regulations on the Administration of Water Permit and Water Resource Fee Collection, and Implementation Measures for the Administration of Water Permit and Water Resource Fee Collection in Inner Mongolia Autonomous Region. ?
Article 6The following circumstances, do not pay water resources tax:
(a) the rural and pastoral collective economic organizations and their members take water from the ponds and reservoirs of the collective economic organizations; ?
(two) family life and sporadic free-range, captive livestock and poultry drinking a small amount of water; ?
(three) the water conservancy project management unit is to allocate or dispatch water resources to take water; ?
(four) in order to ensure the construction safety and production safety of underground projects such as mines, it is necessary to take temporary emergency water (drainage); ?
(five) in order to eliminate the harm to public safety or public interests, temporary emergency water intake; ?
(6) It is necessary to take temporary emergency water for drought relief in agriculture and animal husbandry and for maintaining ecology and environment. ?
According to the Implementation Measures of Inner Mongolia Autonomous Region for Water Permit and Water Resource Fee Collection and Management, the term "small amount of water intake" as mentioned in the second paragraph of the preceding paragraph refers to the annual water intake of less than 1000 cubic meters. ?
Article 7?Water resource tax is levied on surface water and groundwater. ?
The surface water mentioned in the first paragraph of this article refers to the general name of dynamic water and static water on the land surface, including rivers, lakes (including reservoirs) and other water resources;
The groundwater mentioned in the first paragraph of this article refers to various forms of water resources buried below the surface. ?
Article 8The water resource tax shall be levied according to the quantity quota. ?
Except in the circumstances stipulated in Articles 9 and 10 of these Measures, the formula for calculating the payable water resource tax is: tax payable = actual water consumption × applicable tax. ?
The applicable tax amount mentioned in the preceding paragraph refers to the applicable tax amount where the water intake is located. ?
Article 9The formula for calculating the water resource tax payable for water intake for hydropower generation and thermal power generation through tubular cooling is: tax payable = actual power generation × applicable tax. ?
The first paragraph of this article refers to the way in which thermal power plants take water from rivers, lakes (including reservoirs) and other water sources, and directly discharge the water into the water source after cooling the units. ?
The applicable tax amount mentioned in the first paragraph of this article refers to the applicable tax amount where the water intake is located. ?
Article 10The calculation formula of water resource tax payable for urban public water supply is: tax payable = actual water sold × applicable tax. ?
The term "urban public water supply" as mentioned in the first paragraph of this article refers to the provision of water by urban public water supply enterprises to residents and units in their lives, production and other constructions through public water supply pipelines and ancillary facilities. ?
The applicable tax amount mentioned in the first paragraph of this article refers to the applicable tax amount for different types of water users. ?
Article 11The water resource tax is levied according to the actual water consumption and applicable tax amount for circulating cooling water intake of thermal power generation. ?
The circulating cooling water intake for thermal power generation as mentioned in the first paragraph of this article refers to the water intake method that thermal power generation enterprises take water from rivers, lakes (including reservoirs), underground and other water sources and introduce it into the self-built cooling tower, and then return it to the cooling tower for recycling after cooling the unit.
The applicable tax amount mentioned in the first paragraph of this article refers to the applicable tax amount where the water intake is located. ?
Article 12Water resource tax is levied according to the actual water consumption and applicable tax amount for drainage. ?
The term "drainage" as mentioned in the first paragraph of this article refers to the activities of destroying the groundwater layer and causing underground water gushing in the process of mining and engineering construction. ?
The actual water intake mentioned in the first paragraph of this article shall be determined according to the displacement. ?
The applicable tax amount mentioned in the first paragraph of this article refers to the applicable tax amount where the water intake is located. ?
Article 13Ground source heat pump collects water resource tax according to actual water consumption and applicable tax. ?
The ground source heat pump mentioned in the first paragraph of this article refers to pumping groundwater by a water pump, exchanging heat energy and then returning it to the ground through a recharge well. ?
The applicable tax amount mentioned in the first paragraph of this article refers to the applicable tax amount where the water intake is located. ?
Article 14 In addition to directly under the central government and inter-provincial (autonomous regions and municipalities) hydropower water, overall consideration of water resources in our region, the level of economic and social development and water conservation and protection requirements, in the "Ministry of Finance, State Administration of Taxation, Ministry of Water Resources on printing and distributing.
The tax standard for water intake from hydropower stations directly under the central government, across provinces (autonomous regions and municipalities) and in our region is 0.005 yuan per kWh. If the tax standard of water resource fee for hydropower generation of inter-provincial (autonomous regions and municipalities) Jiehe Hydropower Station is inconsistent with the water resource fee collection standard of non-pilot provinces involved, it shall be implemented according to the higher standard. ?
Article 15 The types of water intake are divided into direct surface water intake, direct groundwater intake, special forms of direct water intake and urban public water supply. ?
Direct access to surface water and direct access to groundwater can be divided into centralized drinking water projects for the production of agriculture and animal husbandry, domestic water for the population in rural pastoral areas, and water access for special industries and other industries; Special forms of direct water intake can be divided into hydropower generation water intake, thermal power generation tubular cooling water intake, drainage and ground source heat pump; Urban public water supply is divided into residents, special industries and other industries according to the types of water users. ?
The term "water intake for agriculture and animal husbandry production" as mentioned in the second paragraph of this article refers to water intake for planting, animal husbandry, aquaculture and forestry (except for water intake for business planting and breeding in enterprises and institutions). ?
The centralized drinking water project mentioned in the second paragraph of this article refers to the water supply project for the rural and pastoral population with a water supply scale of 1000 cubic meters/day or more than 10,000 people and operated by enterprises and institutions. ?
The term "water intake for special industries" as mentioned in the second paragraph of this article refers to water intake for car washing, bathing, golf courses and ski resorts. ?
Article 16The water resource tax standard is determined according to the following principles:
For the use of groundwater, water for special industries, and water for exceeding the plan (quota), the tax amount shall be determined from a high level; For water intake for agricultural and animal husbandry production exceeding the prescribed limit, centralized drinking water project mainly for rural and pastoral population, recycled drainage and ground source heat pump, the tax amount shall be determined from a low level. ?
Strictly control over-exploitation of groundwater. For the same type of water intake, the groundwater tax is higher than that of surface water, and the groundwater tax in water shortage areas is much higher than that of surface water; Distinguish serious over-exploitation areas, over-exploitation areas and non-over-exploitation areas, and set differential tax: the tax standards for groundwater utilization in serious over-exploitation areas and over-exploitation areas shall be implemented according to 3 times and 2 times of the tax standards for non-over-exploitation areas respectively.
If groundwater is used in the area covered by urban public water supply network, the tax amount is higher than that in the area not covered by urban public water supply network, which is higher than the price of urban public water supply for similar purposes in our district. ?
In addition to special industries and agriculture and animal husbandry production, taxpayers who use groundwater will be unified in tax standards under the same conditions. ?
In addition to urban public water supply enterprises, if the taxpayer’s accumulated water intake in that year exceeds the annual water intake plan or water intake quota approved by the water administrative department, the competent tax authorities shall levy a water resource tax of 1-3 times on the basis of the original tax amount according to the excess ratio. ?
During the pilot period of water resource tax reform, water resource tax will be levied on urban public water supply according to the principle of shifting taxes and fees, without increasing the burden on residents’ domestic water and urban public water supply enterprises. ?
Article 17The specific applicable tax standards for various types of water intake in our region shall be implemented in accordance with the applicable tax table of water resources tax in Inner Mongolia Autonomous Region (see annex). ?
The specific scope of serious over-exploitation areas, over-exploitation areas and non-over-exploitation areas in the autonomous region, which are implemented in conjunction with these measures (including annexes), shall be separately specified by the Water Resources Department of the autonomous region in conjunction with the Local Taxation Bureau of the autonomous region.
Article 18?In the following circumstances, the water resource tax shall be exempted or reduced:
(1) The water used for agricultural and animal husbandry production within the prescribed limits shall be exempted from water resource tax; ?
(two) the use of sewage to treat reclaimed water is exempt from water resource tax; ?
(three) in addition to access to the urban public water supply network, the military and armed police forces take water by other means, which are exempt from water resource tax; ?
(four) pumped storage power generation water, water resources tax exemption; ?
(5) Water resources tax shall be exempted if the oil production drainage is reinjected into a closed pipeline after separation and purification; ?
(six) other exemptions or reductions of water resources tax as stipulated by the Ministry of Finance and State Taxation Administration of The People’s Republic of China. ?
Article 19The water resource tax shall be collected by the local tax authorities. ?
Twentieth in addition to the urban public water supply enterprises, the time of tax payment obligation of water resources tax is the day when taxpayers take water resources. ?
The tax obligation of water resources tax of urban public water supply enterprises occurs on the day when taxpayers sell water resources. ?
Article 21 In addition to water for agricultural and animal husbandry production, water resource tax shall be levied quarterly or monthly, which shall be determined by the competent tax authorities according to the actual situation. If the tax payment cannot be calculated according to the fixed time limit, the tax payment can be declared by time. ?
The water resource tax on water intake for agricultural and animal husbandry production exceeding the prescribed limit shall be levied annually.
Article 22Taxpayers shall declare and pay taxes within 15 days from the date when the tax payment expires or the tax payment obligation occurs. ?
Article 23 In addition to the circumstances stipulated in Article 26 and Article 27 of these Measures, taxpayers shall declare and pay the water resource tax to the tax authorities where the production and operation are located. ?
In the administrative area of the autonomous region, the tax payment location needs to be adjusted, which is decided by the financial and local tax departments of the autonomous region. ?
Article 24Water resources allocated in accordance with the water allocation scheme approved by the people’s government of the autonomous region or its authorized department across the cities and counties (cities, districts) shall be subject to water resource tax by the tax authorities transferred to the location of the region. ?
Article 25 The water selling behavior between enterprises in the production, supply and marketing of urban public water supply shall be paid by the urban public water supply enterprises that ultimately sell water resources to users. ?
Article 26 The water resource tax for water intake for hydropower generation in Wanjiazhai and Nierji comprehensive water control projects across provinces (autonomous regions and municipalities) shall be distributed between the autonomous region and relevant provinces (autonomous regions and municipalities). The specific distribution ratio shall be determined by the Finance Department of the autonomous region in conjunction with the Local Taxation Bureau of the autonomous region by referring to the tax distribution methods such as value-added tax and enterprise income tax specified in the Guiding Opinions of the Ministry of Finance on the Tax Distribution of Inter-provincial Hydropower Projects (FB [2008] No.84), and submitted to the people’s governments of Shanxi, Heilongjiang and other provinces (autonomous regions and municipalities) for determination. ?
The competent tax authorities shall, in accordance with the hydropower generated in the proportion determined in the preceding paragraph and the tax standard of 0.005 yuan/kWh, levy a water resource tax on the water used for hydropower generation in Wanjiazhai and other comprehensive water control projects across provinces (autonomous regions and municipalities).
Nierji and other comprehensive water control projects involving relevant provinces (autonomous regions and municipalities) are not included in the pilot scope of water resource tax reform, and the water resource fee collection standard for hydropower generation is inconsistent with the tax standard of 0.005 yuan per kWh, according to the higher standards of the autonomous region and relevant provinces (autonomous regions and municipalities). ?
The comprehensive water control project mentioned in the first paragraph of this article refers to a water conservancy project that undertakes many tasks such as power generation, flood control, irrigation, industrial water supply, shipping, etc., and the flooded area and dam site cross the autonomous region and relevant provinces (autonomous regions and municipalities). ?
Article 27The water resource tax for hydropower generation across allied cities of comprehensive water control projects such as Haibowan and three sheng Gong is distributed among relevant allied cities in our region. The specific distribution method shall refer to the Guiding Opinions of the Ministry of Finance on Tax Distribution of Inter-provincial Hydropower Projects (FB [2008] No.84) and the relevant provisions of Article 26 of these Measures, and the Finance Department of the autonomous region shall, jointly with the Local Taxation Bureau of the autonomous region, put forward specific opinions and submit them to the people’s government of the autonomous region for approval and implementation. ?
The comprehensive water control project mentioned in the preceding paragraph refers to a water conservancy project that undertakes many tasks such as power generation, flood control, irrigation, industrial water supply, shipping, etc., and the flooded area and dam site are all within the administrative area of the autonomous region and across the Union City. ?
The water resource tax for water intake by hydropower generation across counties (cities, districts) of the comprehensive water control project in our district is distributed among the relevant counties (cities, districts) in our district. The specific allocation method shall be implemented with reference to the provisions in the first paragraph of this article.
The comprehensive water control project mentioned in the preceding paragraph refers to a water conservancy project that undertakes many tasks such as power generation, flood control, irrigation, industrial water supply, shipping, etc., and the flooded area and dam site are all within the administrative area of the same Union city and across counties (cities, districts). ?
Article 28The water consumption of agricultural and animal husbandry production exceeds the water consumption quota (excluding the part of purchasing water rights), and the water consumption units and individuals shall pay the water resource tax. ?
With the implementation of these measures, the "water quota standard and water quantity verification method" for agricultural and animal husbandry production shall be formulated separately by the Water Resources Department of the autonomous region in conjunction with the local taxation bureau of the autonomous region. ?
Article 29 Mineral resource tax is levied on underground hot water and mineral water, and water resource tax is not levied. ?
Article 30 The water administrative department and the local tax authorities shall, in accordance with the water resource tax collection and management mode of "tax collection and management, water conservancy verification, independent declaration and information sharing", carry out the water resource tax collection and management, that is, the tax authorities shall collect and manage according to law; The water administrative department is responsible for verifying the water intake; Taxpayers shall file tax returns according to law; The tax authorities and the water administrative department shall establish a tax-related information sharing platform and work coordination mechanism, and exchange tax collection and water utilization information on a regular basis. ?
Article 31Establish a cooperative taxation mechanism between tax authorities and water administrative departments. ?
The water administrative department shall regularly send relevant information on water resources management, such as water intake permit, actual water intake, over-planned (quota) water intake, and punishment for illegal water intake, to the tax authorities. ?
Taxpayers declare and pay taxes to the tax authorities according to the actual water intake approved by the water administrative department. The tax authorities shall collect water resources tax according to the approved actual water consumption, and regularly send the taxpayer’s tax declaration and other information to the water administrative department. ?
The tax authorities regularly analyze and compare the information declared by taxpayers with the information sent by the water administrative department. Problems found in the process of collection and management shall be jointly checked by the tax authorities and the water administrative department. ?
Article 32 The coverage of urban public water supply pipe network shall be demarcated year by year by the administrative department of urban public water supply in Union City and counties (cities, districts) according to the actual coverage of urban public water supply pipe network, and the demarcated scope shall be sent to the local tax authorities at the same level before January 31st each year. On this basis, the local tax authorities determine the applicable tax standards for taxpayers. ?
Article 33Taxpayers of water resource tax shall take water according to the plan approved by the water administrative department. ?
Units or individuals that take water without the approval of the water administrative department shall not issue plans or quotas for taking water. ?
Article 34?In addition to urban public water supply enterprises, the taxpayer’s accumulated water consumption in that year exceeded the annual water consumption plan or water consumption quota approved by the water administrative department, and the competent tax authorities shall levy water resources tax according to the following provisions:
(a) the amount of water that exceeds the planned or quota by 20% (inclusive) shall be doubled on the basis of the original tax standard. ?
(two) the amount of water that exceeds the planned or fixed amount by 20% to 40% (inclusive) shall be levied twice on the basis of the original tax standard. ?
(three) more than 40% of the planned or fixed amount of water, on the basis of the original tax standard plus 3 times the collection. ?
For the water resource tax that exceeds the quota for water intake in agricultural and animal husbandry production, the policy of levying additional water in the preceding paragraph shall be implemented on the basis of the corresponding tax standard. ?
Article 35For units or individuals that have not been approved by the water administrative department to take water, the water administrative departments at all levels shall, in line with the principle of "based on reality, simplified procedures and classified handling", complete the examination and approval procedures for water permit within the prescribed time limit; If the water permit is not approved, the reasons and basis for disapproval shall be informed in writing. The specific measures (including time limit) shall be stipulated separately in the "Measures for the Administration of Specific Collection of Water Resources Tax" referred to in the second paragraph of Article 37 of these Measures. ?
Article 36Taxpayers shall install water metering facilities in accordance with national technical standards. ?
Taxpayers fail to install metering facilities for water intake or metering facilities cannot accurately measure water intake, and the water intake shall be verified according to the maximum water intake (drainage) capacity for 24 hours a day or other methods determined by the Finance Department, Local Taxation Bureau and Water Resources Department of the autonomous region. ?
Article 37The water resource tax is collected and managed by the tax authorities in accordance with the Law of People’s Republic of China (PRC) on Tax Collection and Management, the Notice of the Ministry of Finance and the Ministry of Water Resources of the State Administration of Taxation on Printing and Distributing the Implementation Measures for Expanding the Pilot Reform of Water Resource Tax (Cai Shui [2017] No.80) and the relevant provisions of these Measures. ?
The specific measures for the collection and management of water resource tax shall be formulated separately by the local taxation bureau of the autonomous region in conjunction with the water resources department of the autonomous region. ?
Article 38 During the pilot period of water resource tax reform, all the water resource tax revenue belongs to our region. The water resource tax is distributed between the autonomous region and the union city according to the current resource tax ratio of 65: 35; The share ratio between Union cities and counties (cities, districts) shall be determined by each Union city. The return base of the autonomous region to the Union City is determined on the basis of the actual collection of the Union City in December 2016 and January-November 2017. ?
After the proportion of water resources tax sharing between Union City and counties (cities, districts) is determined, it should be reported to the Finance Department and Local Taxation Bureau of the autonomous region for the record, so as to ensure that the water resources tax revenue levels of the collection and management software are correctly maintained and run on time.
Article 39Take into account the financial interests of the taxpayer’s production and operation location and the government where the water intake is located. ?
Where the taxpayer’s production and operation location and the water intake location belong to different counties (cities, districts) in the same union city, the distribution principle and proportion of water resource tax revenue shall be determined by the union city; If they are not in the same union city, the distribution ratio of water resource tax revenue shall be determined by the relevant union cities through equal consultation, and the finance of the autonomous region shall handle relevant adjustment matters through year-end settlement; If it is difficult for the relevant union cities to reach an agreement through consultation, the application of the relevant union cities shall be studied and handled by the Finance Department of the autonomous region with reference to relevant measures. ?
Article 40The income from the inter-provincial (autonomous regions and municipalities) water resource tax for hydropower generation of Wanjiazhai Comprehensive Water Control Project belongs to our region, which is collected by the competent tax authorities and distributed among the relevant union cities, counties (cities, districts). Specific measures for collection and distribution shall be put forward by the Finance Department of the autonomous region in conjunction with the Local Taxation Bureau of the autonomous region, and submitted to the people’s government of the autonomous region for approval and implementation. ?
Article 41 After the introduction of water resource tax, the collection standard of water resource fee dropped to zero. Before June 30, 2018, the water resource fee collection and management department will pay the water resource fee owed, deferred or postponed by the water intake units and individuals into the non-tax revenue account of the financial department. ?
After the water resource tax is levied, the balance of the water resource fee account can be offset against the water resource tax payable by the units and individuals who pay the water resource fee in advance; If the payment has not been completed by June 30, 2018, the remaining water resources fee will be returned by the local authorities. ?
Article 42During the pilot period of water resource tax reform, the water resource tax levied on urban public water supply enterprises according to the principle of shifting taxes and fees will be included in the comprehensive water fee of water users, and the price and tax will be separated, which will not be included in the tap water price, and will not be used as the tax basis for value-added tax, and will not increase the water burden of residents and the burden of urban public water supply enterprises. ?
The specific handling methods specified in the preceding paragraph at the operational level shall be separately determined by the development and reform commission of the autonomous region, the local taxation bureau and the Inner Mongolia State Taxation Bureau according to their respective functions. ?
Article 43 During the pilot period of water resource tax reform, the relevant expenditures of the water administrative department shall be arranged and guaranteed by the financial budget at the same level. The original water resource fee collection and management personnel shall be arranged by the people’s government at the same level. ?
Article 44The establishment of the autonomous region water resources tax reform pilot organization and leadership, overall coordination and overall guidance of the pilot reform, the office is located in the Department of Finance of the autonomous region. ?
All Union cities and counties (cities, districts) should set up corresponding organizations and leading bodies to provide organizational guarantee for the pilot reform of water resources tax. ?
Article 45 All regions should strengthen the publicity and interpretation of the pilot policy of water resource tax reform, respond to social concerns, stabilize social expectations, and create a good environment for reform. At the same time, the "Emergency Plan for the Pilot Reform of Water Resources Tax" was formulated to prevent and efficiently handle all kinds of emergencies and ensure the smooth and orderly progress of the reform pilot. ?
Article 46The policy issues involved in the pilot reform of water resources tax shall be answered and explained by the departments of Finance Department, Local Taxation Bureau, Water Resources Department, Development and Reform Commission and Inner Mongolia State Taxation Bureau according to the division of responsibilities; Is a national level research decision, by the relevant departments for instructions from the Ministry of Finance, State Taxation Administration of The People’s Republic of China, Ministry of Water Resources, etc. to be clear. ?
Article 47Taxpayers and tax authorities, water administrative departments and their staff violate the "Ministry of Finance, State Administration of Taxation, Ministry of Water Resources on Issuing
Article 48 These Measures shall come into force as of December 1, 2017. Notice of the People’s Government of Inner Mongolia Autonomous Region on Printing and Distributing the Collection Standards and Relevant Provisions of Water Resources Fees in the Autonomous Region (No.127 [2014] of the Ministry of Internal Affairs) shall be abolished at the same time. ?
Attachment: Applicable Tax Table of Water Resources Tax in Inner Mongolia Autonomous Region
