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class="Content_title" id="hh"> <span id="a" style="">天津：正式实施水资源税改革试点不增加居民生活用水负担</span> </h1> <script>/*jQuery('#hh').width(jQuery('#a').width());*/</script> <div id="i2i2jyu4k" class="Remark"> <span>2017年12月01日 18:22 | 来源：<a target="_blank">新华社</a></span> <span id="i2i2jyu4k" class="fr">  <div id="i2i2jyu4k" class="bdsharebuttonbox"><a href="#" class="bds_more" data-cmd="more"></a><a href="#" class="bds_qzone" data-cmd="qzone" title="分享到QQ空间"></a><a href="#" class="bds_tsina" data-cmd="tsina" title="分享到新浪微博"></a><a href="#" class="bds_tqq" data-cmd="tqq" title="分享到腾讯微博"></a><a href="#" class="bds_renren" data-cmd="renren" title="分享到人人网"></a><a href="#" class="bds_weixin" data-cmd="weixin" title="分享到微信"></a></div> <script>window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"0","bdSize":"16"},"share":{}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)];</script>  </span><span id="i2i2jyu4k" class="fr">分享到：<img src="http://www.rmzxb.com.cn/images/fx.jpg" /> </span> </div> <div id="i2i2jyu4k" class="text_box"> <p align="center"> <p style="text-indent: 2em; text-align: left;">新华社天津12月1日电（记者韦慧）自12月1日起，水资源税改革试点在天津市正式实施。此次试点改革采取差别征税政策，按照税费平移原则对城镇公共供水征收水资源税，不增加居民生活用水和城镇公共供水企业负担，但在超采区取用地下水的高耗水企业负担将有所增加。</p><p style="text-indent: 2em; text-align: left;">天津市属于重度缺水地区，2016年，全市人均本地水资源占有量约为100立方米，为全国人均占有量的1/20。同时，地下水超采、地面沉降问题较为突出，全市区域均为地下水禁采区或限采区。而地表水由于水质原因，大部分不能直接使用，生产生活用水主要依靠引滦入津、南水北调等水利工程，用水成本很高。按照《财政部、国家税务总局、水利部关于印发〈扩大水资源税改革试点实施办法〉的通知》要求，通过税收杠杆抑制不合理用水需求，促进水资源节约?；?，具有重大现实意义。</p><p style="text-indent: 2em; text-align: left;">天津市地税局税政一处负责人说，此次改革维持天津市原水资源费缴纳义务人、征收对象、计征依据等基本要素不变，对城镇公共供水企业和一般工商业税额标准基本保持不变，具体的税额标准按现行水资源费征收标准进行平转，天津市地表水平均税额不低于每立方米0.8元，地下水平均税额不低于每立方米4.0元。</p><p style="text-indent: 2em; text-align: left;">据了解，高尔夫、滑雪场、洗车、洗浴等特种行业将从高征税，税负有所增加。费改税后对企业的约束机制进一步增强，将促使企业加大节水投入，主动采取措施减少用水量、调整用水结构和转变用水方式，一些企业的纳税额预计会有所减少。</p><p style="text-indent: 2em; text-align: left;">试点实施后，天津市用水单位所使用的地表及地下水资源将征收水资源税，明年1月份为首个水资源税申报期。纳税人依据水务部门核定的实际取用水量向地税部门申报纳税。</p><p style="text-indent: 2em; text-align: left;">天津市地税局总经济师王增光表示：“水资源税改革在天津市试点不仅有利于提高节约用水意识、构建节水型城市，对完善地方税体系和充分发挥京津冀税收政策协同效应也有积极意义?！保ㄍ辏?/p> </div> <p class="Editor">编辑：杨岚 </p> <div id="i2i2jyu4k" class="Paging"> </div> <p class="Keyword">关键词：水资源用水改革试点天津市</p> <h1 class="pv_title_2 mt_15"><a target="_blank" class="more mtb_14">更多</a><span id="i2i2jyu4k" class="t" id="a3"><a ><img src="http://www.rmzxb.com.cn/images/xg_t1.jpg" /></a></span></h1> <div id="i2i2jyu4k" class="pa_0_5_0_10"> <ul class="Related_ul bh_150"> <li><a target="_blank" 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