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关于污水处理费有关增值税政策的通知为了切实加强和改进城市供水、节水和水污染防治工作,促进社会经济的可持续发展,加快城市污水处理设施的建设步伐,根据《国务院关于加强城市供水节水和水污染防治工作的通知》(国发[2000]36号)的规定,从2001年7月1日起,对各级政府及主管部门委托自来水厂(公司)随水费收取的污水处理费,免征增值税。此前对上述污水处理费未征税的一律不再补征。
In order to effectively strengthen and improve urban water supply, water conservation and water pollution prevention and control work, and promote the sustainable development of society and economy, speed up the pace of urban sewage treatment facilities, according to the "State Council on Strengthening Urban Water Supply (Guo Fa [2000] No. 36), from July 1, 2001 onwards, all levels of government and competent authorities commissioned by the waterworks (companies) with the water fee charged sewage Processing fee, exempt from VAT. Prior to the above-mentioned sewage treatment fee will not be levied.