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财政部、国家税务总局根据国务院决定，对增值税一般纳税人销售自来水比照对县以下小型水力发电和部分建材等商品的征税规定，可按6％的征收率征收增值税。本规定从1994年5月I日起执行。关于自来水征收增值税问题的通知
According to the decision of the State Council, the Ministry of Finance and the State Administration of Taxation may impose value-added tax at a levy rate of 6% on the sales tax on sales of general value-added taxpayers to small hydropower and some building materials under the county. This regulation shall come into force on May 1, 1994. Circular on Issues Concerning the Collection of Value Added Tax on Tap Water