近日，經國務(wu)院(yuan)批(pi)準，財政(zheng)部、國家稅務(wu)總局發布《關于支持農村(cun)飲(yin)(yin)水(shui)安全(quan)(quan)工(gong)(gong)程(cheng)建設(she)運(yun)(yun)營稅收(shou)政(zheng)策的(de)通知(zhi)》，出(chu)臺了農村(cun)飲(yin)(yin)水(shui)安全(quan)(quan)工(gong)(gong)程(cheng)建設(she)、運(yun)(yun)營一攬子稅收(shou)優(you)惠政(zheng)策。至此，按照2011年(nian)中央一號文(wen)件要(yao)求，支持農村(cun)飲(yin)(yin)水(shui)安全(quan)(quan)工(gong)(gong)程(cheng)用地、用電(dian)、稅收(shou)的(de)三項優(you)惠政(zheng)策全(quan)(quan)部出(chu)臺，為(wei)農村(cun)飲(yin)(yin)水(shui)安全(quan)(quan)工(gong)(gong)程(cheng)建得(de)成、管得(de)好、用得(de)起、長受(shou)益提供了堅(jian)實保(bao)障。

農村飲水工程建設運營獲5年期稅收優惠

農(nong)(nong)(nong)村飲水安(an)全(quan)(quan)工(gong)程的(de)服務產(chan)品是廣大農(nong)(nong)(nong)村居民的(de)基本生活需求，具有很強(qiang)的(de)公益性。過(guo)去，農(nong)(nong)(nong)村飲水安(an)全(quan)(quan)工(gong)程建(jian)設、運(yun)營涉及的(de)稅費種類較(jiao)多，致使農(nong)(nong)(nong)村飲水安(an)全(quan)(quan)工(gong)程成本過(guo)高，造(zao)成一(yi)些地方(fang)供(gong)水單位負擔較(jiao)重。

財(cai)政(zheng)部、國家稅(shui)(shui)(shui)(shui)務總局發布的(de)(de)《關于支持(chi)農村飲(yin)(yin)(yin)(yin)(yin)水(shui)(shui)安(an)全工(gong)(gong)(gong)(gong)程(cheng)(cheng)建(jian)(jian)(jian)(jian)設(she)(she)運營(ying)(ying)(ying)(ying)稅(shui)(shui)(shui)(shui)收政(zheng)策的(de)(de)通知》從5個方面明確(que)了支持(chi)農村飲(yin)(yin)(yin)(yin)(yin)水(shui)(shui)安(an)全工(gong)(gong)(gong)(gong)程(cheng)(cheng)建(jian)(jian)(jian)(jian)設(she)(she)、運營(ying)(ying)(ying)(ying)的(de)(de)稅(shui)(shui)(shui)(shui)收優(you)惠政(zheng)策：第(di)一(yi)，對(dui)飲(yin)(yin)(yin)(yin)(yin)水(shui)(shui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)運營(ying)(ying)(ying)(ying)管(guan)(guan)(guan)理單(dan)(dan)位為(wei)建(jian)(jian)(jian)(jian)設(she)(she)飲(yin)(yin)(yin)(yin)(yin)水(shui)(shui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)而承受土(tu)地使用權，免(mian)征契稅(shui)(shui)(shui)(shui)；第(di)二，對(dui)飲(yin)(yin)(yin)(yin)(yin)水(shui)(shui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)運營(ying)(ying)(ying)(ying)管(guan)(guan)(guan)理單(dan)(dan)位為(wei)建(jian)(jian)(jian)(jian)設(she)(she)飲(yin)(yin)(yin)(yin)(yin)水(shui)(shui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)取(qu)得(de)(de)土(tu)地使用權而簽訂的(de)(de)產(chan)(chan)權轉移書(shu)據，以及與施工(gong)(gong)(gong)(gong)單(dan)(dan)位簽訂的(de)(de)建(jian)(jian)(jian)(jian)設(she)(she)工(gong)(gong)(gong)(gong)程(cheng)(cheng)承包合(he)同免(mian)征印花稅(shui)(shui)(shui)(shui)；第(di)三，對(dui)飲(yin)(yin)(yin)(yin)(yin)水(shui)(shui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)運營(ying)(ying)(ying)(ying)管(guan)(guan)(guan)理單(dan)(dan)位自用的(de)(de)生(sheng)產(chan)(chan)、辦公用房產(chan)(chan)、土(tu)地，免(mian)征房產(chan)(chan)稅(shui)(shui)(shui)(shui)、城鎮(zhen)土(tu)地使用稅(shui)(shui)(shui)(shui)；第(di)四(si)，對(dui)飲(yin)(yin)(yin)(yin)(yin)水(shui)(shui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)運營(ying)(ying)(ying)(ying)管(guan)(guan)(guan)理單(dan)(dan)位向農村居民提供(gong)生(sheng)活用水(shui)(shui)取(qu)得(de)(de)的(de)(de)自來(lai)水(shui)(shui)銷售收入，免(mian)征增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)；第(di)五，對(dui)飲(yin)(yin)(yin)(yin)(yin)水(shui)(shui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)運營(ying)(ying)(ying)(ying)單(dan)(dan)位從事《公共基礎設(she)(she)施項(xiang)目企業所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)優(you)惠目錄》規定的(de)(de)飲(yin)(yin)(yin)(yin)(yin)水(shui)(shui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)新建(jian)(jian)(jian)(jian)項(xiang)目投資的(de)(de)經營(ying)(ying)(ying)(ying)所(suo)得(de)(de)，自項(xiang)目取(qu)得(de)(de)第(di)一(yi)筆生(sheng)產(chan)(chan)經營(ying)(ying)(ying)(ying)收入所(suo)屬納稅(shui)(shui)(shui)(shui)年(nian)度起，第(di)一(yi)年(nian)至(zhi)第(di)三年(nian)免(mian)征企業所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)，第(di)四(si)年(nian)至(zhi)第(di)六年(nian)減(jian)半征收企業所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)。

兩部門在通知中(zhong)明確，上述(shu)政策（除企業所(suo)得(de)稅(shui)外(wai)）的執行期限為2011年1月1日至(zhi)2015年12月31日。此(ci)外(wai)，自2011年1月1日至(zhi)農村(cun)飲(yin)水安全工程稅(shui)收優惠政策發文(wen)之日應予免征(zheng)的稅(shui)款（除印花稅(shui)外(wai)），可在以后應納相應稅(shui)款中(zhong)抵減或者予以退稅(shui)。

這些含(han)金量(liang)高、操作(zuo)性強(qiang)的優惠政(zheng)策(ce)將對支持農村飲(yin)水安全(quan)工(gong)程(cheng)建設(she)，降低建設(she)成本(ben)，提(ti)高資金使用效益，保障農村飲(yin)水安全(quan)工(gong)程(cheng)可(ke)持續運行起到(dao)積極(ji)的推動作(zuo)用。

農村供水工程電費支出降低3成以上

我國絕大部分(fen)農村(cun)(cun)(cun)飲(yin)水(shui)安(an)全(quan)工程(cheng)(cheng)(cheng)的(de)供水(shui)都需(xu)要用(yong)電(dian)，農村(cun)(cun)(cun)飲(yin)水(shui)安(an)全(quan)工程(cheng)(cheng)(cheng)電(dian)價(jia)政策出(chu)臺前(qian)，各地(di)農村(cun)(cun)(cun)飲(yin)水(shui)安(an)全(quan)工程(cheng)(cheng)(cheng)電(dian)價(jia)標準(zhun)不(bu)統一，多為非普工業(ye)用(yong)電(dian)或商業(ye)用(yong)電(dian)價(jia)格。2011年(nian)以前(qian)，我國大部分(fen)農村(cun)(cun)(cun)飲(yin)水(shui)安(an)全(quan)工程(cheng)(cheng)(cheng)用(yong)電(dian)價(jia)格在0.80元(yuan)/千瓦時以上(shang)，電(dian)費約(yue)占農村(cun)(cun)(cun)水(shui)廠運行成本的(de)1/3～2/3，部分(fen)高揚程(cheng)(cheng)(cheng)農村(cun)(cun)(cun)飲(yin)水(shui)工程(cheng)(cheng)(cheng)甚至達到70%以上(shang)，與農村(cun)(cun)(cun)飲(yin)水(shui)安(an)全(quan)工程(cheng)(cheng)(cheng)的(de)公益(yi)性性質極不(bu)相(xiang)稱，也(ye)給農村(cun)(cun)(cun)飲(yin)水(shui)安(an)全(quan)工程(cheng)(cheng)(cheng)良(liang)性運行帶(dai)來很大困(kun)難。

2011年(nian)5月，國(guo)家發展(zhan)改革委下發的《關于適當(dang)調整電(dian)價(jia)有關問題的通知(zhi)》指出：“為支(zhi)持農(nong)(nong)(nong)村(cun)(cun)(cun)(cun)飲(yin)水(shui)(shui)(shui)安(an)全(quan)工(gong)程(cheng)(cheng)建設(she)和運行，對農(nong)(nong)(nong)村(cun)(cun)(cun)(cun)飲(yin)水(shui)(shui)(shui)安(an)全(quan)工(gong)程(cheng)(cheng)供(gong)水(shui)(shui)(shui)用(yong)電(dian)執(zhi)(zhi)行居民生活或農(nong)(nong)(nong)業排灌用(yong)電(dian)價(jia)格(ge)。” 各地按(an)照國(guo)家發展(zhan)改革委的有關要(yao)求，積極落實農(nong)(nong)(nong)村(cun)(cun)(cun)(cun)飲(yin)水(shui)(shui)(shui)安(an)全(quan)工(gong)程(cheng)(cheng)用(yong)電(dian)政策。截至2011年(nian)底，全(quan)國(guo)除西藏由各市(shi)、縣直接(jie)執(zhi)(zhi)行國(guo)家政策外(wai)，所有省（自(zi)治(zhi)區、直轄(xia)市(shi)）均(jun)出臺了(le)(le)農(nong)(nong)(nong)村(cun)(cun)(cun)(cun)飲(yin)水(shui)(shui)(shui)安(an)全(quan)工(gong)程(cheng)(cheng)供(gong)水(shui)(shui)(shui)用(yong)電(dian)政策，明(ming)確(que)農(nong)(nong)(nong)村(cun)(cun)(cun)(cun)飲(yin)水(shui)(shui)(shui)安(an)全(quan)工(gong)程(cheng)(cheng)供(gong)水(shui)(shui)(shui)用(yong)電(dian)執(zhi)(zhi)行居民生活或農(nong)(nong)(nong)業排灌用(yong)電(dian)價(jia)格(ge)。其(qi)中，北京、山西、廣西、貴州、陜西、甘肅、青海(hai)、寧(ning)夏、新疆等9省（直轄(xia)市(shi)、自(zi)治(zhi)區）明(ming)確(que)執(zhi)(zhi)行農(nong)(nong)(nong)業排灌用(yong)電(dian)價(jia)格(ge)。農(nong)(nong)(nong)村(cun)(cun)(cun)(cun)飲(yin)水(shui)(shui)(shui)安(an)全(quan)工(gong)程(cheng)(cheng)電(dian)價(jia)政策的執(zhi)(zhi)行，從此(ci)結(jie)束了(le)(le)農(nong)(nong)(nong)村(cun)(cun)(cun)(cun)飲(yin)水(shui)(shui)(shui)安(an)全(quan)工(gong)程(cheng)(cheng)供(gong)水(shui)(shui)(shui)用(yong)電(dian)執(zhi)(zhi)行非普(pu)工(gong)業用(yong)電(dian)或商業用(yong)電(dian)價(jia)格(ge)的歷史，也(ye)使(shi)農(nong)(nong)(nong)村(cun)(cun)(cun)(cun)供(gong)水(shui)(shui)(shui)工(gong)程(cheng)(cheng)電(dian)費支(zhi)出降低30%以上，工(gong)程(cheng)(cheng)運行成本平(ping)均(jun)降低10%-15%。

確保農村飲水安全工程建設土地供應

隨著我國(guo)大規模農(nong)村(cun)飲水(shui)安(an)全(quan)工(gong)(gong)程(cheng)的(de)實施，農(nong)村(cun)飲水(shui)安(an)全(quan)工(gong)(gong)程(cheng)用(yong)地(di)方面(mian)的(de)問(wen)題顯(xian)現(xian)出來，突出表現(xian)在農(nong)村(cun)飲水(shui)安(an)全(quan)工(gong)(gong)程(cheng)用(yong)地(di)沒有納入土(tu)地(di)利(li)用(yong)總體規劃，未列入年度土(tu)地(di)利(li)用(yong)計劃，用(yong)地(di)和供地(di)方式不明(ming)確(que)，甚(shen)至出現(xian)獲(huo)得(de)土(tu)地(di)難等(deng)問(wen)題。

2012年2月(yue)，國土(tu)資源部、水(shui)(shui)(shui)利(li)(li)部聯合發布了《關于農(nong)村(cun)飲(yin)水(shui)(shui)(shui)安全(quan)工(gong)程建(jian)設用(yong)(yong)(yong)地(di)(di)管理(li)有關問(wen)題的(de)通知》，要(yao)求各(ge)地(di)(di)將農(nong)村(cun)飲(yin)水(shui)(shui)(shui)安全(quan)工(gong)程納入(ru)(ru)土(tu)地(di)(di)利(li)(li)用(yong)(yong)(yong)總體(ti)(ti)規(gui)劃(hua)，并列入(ru)(ru)縣(xian)（市(shi)、區）年度(du)新增建(jian)設用(yong)(yong)(yong)地(di)(di)計劃(hua)；農(nong)村(cun)飲(yin)水(shui)(shui)(shui)項(xiang)目選(xuan)址(zhi)(zhi)在土(tu)地(di)(di)利(li)(li)用(yong)(yong)(yong)總體(ti)(ti)規(gui)劃(hua)確(que)定(ding)的(de)城(cheng)鎮建(jian)設用(yong)(yong)(yong)地(di)(di)范圍外的(de)，原則上使用(yong)(yong)(yong)集體(ti)(ti)土(tu)地(di)(di)，不(bu)實(shi)行征收(shou)，但日供水(shui)(shui)(shui)千噸(dun)萬人以上飲(yin)水(shui)(shui)(shui)項(xiang)目用(yong)(yong)(yong)地(di)(di)也可實(shi)行征收(shou)。飲(yin)水(shui)(shui)(shui)項(xiang)目選(xuan)址(zhi)(zhi)在土(tu)地(di)(di)利(li)(li)用(yong)(yong)(yong)總體(ti)(ti)規(gui)劃(hua)確(que)定(ding)的(de)城(cheng)鎮建(jian)設用(yong)(yong)(yong)地(di)(di)范圍內的(de)，應使用(yong)(yong)(yong)國有建(jian)設用(yong)(yong)(yong)地(di)(di)，按規(gui)定(ding)以劃(hua)撥方式取得(de)。

《通(tong)知》明確要求，農村飲(yin)水項(xiang)目(mu)用(yong)(yong)地農用(yong)(yong)地轉用(yong)(yong)和土(tu)地征收審批，可(ke)由縣級(ji)(ji)(ji)人民(min)政府組(zu)織，一(yi)年一(yi)次(ci)性打捆，比照單獨選址建設用(yong)(yong)地申報，報有審批權一(yi)級(ji)(ji)(ji)人民(min)政府批準。還(huan)要求省級(ji)(ji)(ji)國土(tu)資源部門(men)制定飲(yin)水項(xiang)目(mu)用(yong)(yong)地報批具體操作辦法，簡化報批手續，縮(suo)短(duan)報批周期。

農村(cun)(cun)飲水(shui)安全工程(cheng)用(yong)地(di)優惠政策的(de)出臺，不僅對(dui)農村(cun)(cun)飲水(shui)安全項目用(yong)地(di)審批(pi)程(cheng)序上給(gei)予(yu)(yu)了最大程(cheng)度(du)的(de)簡化和支持，確(que)保土地(di)供應，而且對(dui)農村(cun)(cun)集體經濟組(zu)織和農民的(de)合法利益給(gei)予(yu)(yu)了保障(zhang)，使農村(cun)(cun)飲水(shui)安全工程(cheng)用(yong)地(di)管理有(you)章可(ke)(ke)循(xun)、有(you)據(ju)可(ke)(ke)依。

  使用微信“掃一掃”功能添加“谷騰環保網”

相關文章