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{"sheet":"Sheet1","index":0,"n_rows":13,"n_cols":4,"rows_kept":13,"merged":[[1,0,1,3],[3,1,3,2],[4,1,4,2],[5,1,5,2],[6,0,11,0],[6,1,7,1],[8,1,8,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,0,12,3]]}
["附件："]
["广东省水资源税适用税额表"]
[{"$nulls":3},"单位：元/立方米、元/千瓦时"]
["类别","取用水户",null,"税额标准"]
["地表水","城镇公共供水、生产、经营或其他取用水",null,0.2]
["地下水","城镇公共供水、生产、经营或其他取用水",null,0.5]
["特殊用水","水力发电","小型","0.005元/千瓦时"]
[null,null,"大中型","0.007元/千瓦时"]
[null,"火力发电等直流式（贯流式）、河道内生产（非水力发电）",null,0.005]
[null,"供农村人口生活用水",null,0.02]
[null,"疏干排水回收利用",null,0.2]
[null,"水源热泵",null,0.2]
["备注：\n1.纳税人根据征税对象、所属行业等适用相应的税额，取用水资源适用不同税额标准的应分别计量实际取用水量，未分别计量的，从高适用税额；\n2.小型水力发电是指根据《广东省小水电管理办法》确定的本省行政区域内装机容量5万千瓦及以下水电工程；\n3.火力发电等直流式取用地下水的，适用其他取用水的地下水税额；\n4.生物质能发电直流式（贯流式）取用地表水的，适用税额为0.0025元/立方米，循环式取用地表水的，适用税额为0.1元/立方米；\n5.疏干排水直接外排按生产、经营取用水的地下水税额标准执行。"]