How much is the water fee?

The general taxpayer's water fee VAT rate is 13%, or it can be calculated and paid at the rate of 3% according to the simple tax calculation method.

The collection rate of value-added tax for small-scale taxpayers is 3%.

Attachment: Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (Order No.538 of the State Council of the People's Republic of China):

(1) For taxpayers selling or importing goods, the tax rate is 13%, except as provided in items (2) and (3) of this article.

(2) The taxpayer sells or imports the following goods at the tax rate of 13%:

1, grain and edible vegetable oil;

2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, residential coal products;

3. Books, newspapers and magazines;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.