Announcement of the State Administration of Taxation on Issues Concerning the Issuance of VAT Invoices by Urban Public Water Supply Enterprises After the Reform of Water Resource Fees to Taxes

This document specifies that during the pilot period of replacing water resource fees with taxes, urban public water supply enterprises are not subject to VAT on water fee income corresponding to the water resource tax paid, and should issue VAT ordinary invoices under the 'non-taxable tap water' category. The document was fully annulled as of December 1, 2024.