本文通过对《水污染防治法》修订前后有关污水集中处理和污水处理费的规定及相关行政规章的现状进行分析,阐述实践中污水处理费与政府非税收入的关系。旨在对目前收取或征收污水处理费中暴露的一些问题进行评述,以使污水处理费的收取有序规范,使节能减排落到实处。 This article analyzes the provisions on sewage centralized treatment and sewage treatment fee before and after the revision of “Law of Prevention and Control of Water Pollution” and the status quo of relevant administrative regulations, and expounds the relationship between the sewage treatment fee and the government non-tax revenue in practice. The aim is to comment on some of the problems currently being charged or levied on sewage charges so that sewage treatment fees can be charged in an orderly manner so that energy conservation and emission reduction can be implemented effectively.