The sewage treatment fee shall be approved in accordance with the principle of compensating the operation and maintenance costs of sewage pipe network and sewage treatment facilities and having reasonable profits. The taxable variety of sewage treatment fee is the income from engaging in qualified environmental protection projects. From the tax year when the project obtains the first income from production and operation, the enterprise income tax will be exempted from the first year to the third year, and the enterprise income tax will be halved from the fourth year to the sixth year. The relationship between the payer of sewage treatment fee and the payer is contractual or entrusted.

Generally speaking, the sewage treatment fee is included in the water fee. Water fee includes basic water fee, city surcharge, water resource fee, sewage treatment fee, South-to-North Water Transfer Fund, water plant construction fee and provincial special fee. (According to different provincial and municipal charges, the composition is different)