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由于我国人口众多,自然地理条件复杂,地区发展不平衡,特别是农村供水设施建设起步晚,基础薄弱,农村饮水困难或饮水不安全问题很突出。为改善农村人居环境,提高农村生活质量,支持农村饮水安全工程(以下简称饮水工程)的建设、运营,财政部、国家税务总局近日下发了《关于支持农村饮水安全工程建设运营税收政策的通知》(财税[2012]30号,以下简称财税[2012]30号
Due to the large population, complicated natural and geographical conditions, and unbalanced regional development, the issue of late start of construction of rural water supply facilities, weak foundation, difficulty of drinking water in rural areas or unsafe drinking water are prominent. In order to improve the living environment in rural areas, improve the quality of life in rural areas and support the construction and operation of rural drinking water safety projects (hereinafter referred to as drinking water projects), the Ministry of Finance and the State Administration of Taxation recently issued the “Tax Policies on Supporting Construction and Operation of Rural Drinking Water Safety Projects Notice ”(Cai Shui [2012] No. 30, hereinafter referred to as Cai Shui [2012] No. 30)