答：污水處理費是因為使用過的水需進(jìn)行處理達(dá)到指標(biāo)才能排放?；舅M是個人使用的水資源費用，污水處理費是城市污水集中處理設(shè)施按照規(guī)定向排污者提供污水處理的有償服務(wù)而收取的費用。這兩項收費都是國家認(rèn)可的收費標(biāo)準(zhǔn)由當(dāng)?shù)卣块T通過召開聽證會后確定。污水處理費是按照補償排污管網(wǎng)和污水處理設(shè)施的運行維護(hù)成本，并合理盈利的原則核定。污水處理費的所征稅種是從事符合條件的環(huán)境保護(hù)項目所得，自項目取得**筆生產(chǎn)經(jīng)營收入所屬納稅年度起，**年至第三免征企業(yè)所得稅，第四年至第六年減半征收企業(yè)所得稅。污水處理費收費者和繳費者是合同關(guān)系，或委托關(guān)系。一般情況下，污水處理費包含在水費里面。

　　根據(jù)省市收費不同，構(gòu)成不同，水費包括基本水費、城市附加費、水資源費、污水處理費、南水北調(diào)基金、水廠建設(shè)費、省專項費。

　　污水處理費的類型和垃圾處置費的定義

　　目前，我國的污水處理費主要有三種類型，一種是各級政府及主管部門委托自來水廠(公司)隨水費收取的污水處理費，**種是一些企業(yè)和個人集中處理生產(chǎn)或生活污水而向企業(yè)或個人收取的污水處理費。

　　第三種是政府委托某企業(yè)或某企業(yè)與政府簽訂協(xié)議專門從事生產(chǎn)和生活污水的處理，然后，政府從財政上撥付污水處理費給企業(yè)，而且該政府撥付給企業(yè)的污水處理費構(gòu)成企業(yè)的主要收入來源，根據(jù)這國現(xiàn)行稅收政策，三種污水處理費所適用的稅收政策是不同的。

　　A: the sewage treatment fee is because the used water needs to be treated to meet the target before it can be discharged. The basic water fee is the water resource fee for personal use, and the sewage treatment fee is the fee charged by the urban centralized sewage treatment facilities for providing sewage treatment services to the polluters in accordance with the regulations. These two charges are nationally recognized and determined by local government departments after holding a hearing. The sewage treatment fee is determined according to the principle of compensating the operation and maintenance costs of the sewage pipe network and sewage treatment facilities and making reasonable profits. The taxes levied on sewage treatment fees are income from engaging in qualified environmental protection projects. From the tax year in which the first production and operation income of the project is obtained, the enterprise income tax will be exempted from the first to the third year, and the enterprise income tax will be reduced by half from the fourth to the sixth year. The sewage treatment fee collector and the payer are in a contractual or entrusted relationship. Generally, the sewage treatment fee is included in the water fee.

　　According to different provincial and municipal charges, the composition of water charges is different. Water charges include basic water charges, urban surcharges, water resources fees, sewage treatment fees, South-to-North water transfer fund, water plant construction fees, and provincial special fees.

　　Types of sewage treatment fees and definitions of waste disposal fees

　　At present, there are three types of sewage treatment fees in China. One is the sewage treatment fee charged by waterworks (companies) entrusted by governments at all levels and competent departments along with the water fee. The first is the sewage treatment fee charged by some enterprises and individuals for centralized treatment of production or domestic sewage.

　　The third is that the government entrusts an enterprise or an enterprise to sign an agreement with the government to specialize in the treatment of production and domestic sewage, and then the government allocates sewage treatment fees to enterprises from the financial perspective, and the sewage treatment fees allocated by the government to enterprises constitute the main source of income of enterprises. According to the current tax policies of this country, the tax policies applicable to the three sewage treatment fees are different.