关于污水处理费有关增值税政策的通知 - 北京代理记账

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关于污水处理费有关增值税政策的通知 - 北京代理记账

关于污水处理费有关增值税政策的通知

2021-04-01上一篇：税务总局最新回复“走出去”企业关心的32个热点问题|下一篇：拆迁补偿的税务规划详解,你全部都知道吗?

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财政部国家税务总局关于污水处理费有关增值税政策的通知

财税〔2001〕97号

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、新疆生产建设兵团财务局：

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，对各级政府及主管部门和委托自来水厂（公司）随水费收取的污水处理费，免征增值税。

本通知自2001年7月1日起执行，此前对上述污水处理费未征税的一律不在补征。

2001年6月19日

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