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财税〔2024〕28号<br>
各省、自治区、直辖市人民政府: <br>
为全面贯彻党的二十大和二十届二中、三中全会精神以及《中华人民共和国资源税法》、《中华人民共和国水法》有关规定,加强水资源管理和保护,促进水资源节约集约安全利用,我们制定了《水资源税改革试点实施办法》,经国务院同意,现予印发,请认真贯彻执行。 <br>
附件:水资源税改革试点实施办法 <br>
财政部 税务总局 水利部<br>
2024年10月11日