答：污水处理费是因为使用过的水需进行处理达到指标才能排放。基本水费是个人使用的水资源费用，污水处理费是城市污水集中处理设施按照规定向排污者提供污水处理的有偿服务而收取的费用。这两项收费都是国家认可的收费标准由当地政府部门通过召开听证会后确定。污水处理费是按照补偿排污管网和污水处理设施的运行维护成本，并合理盈利的原则核定。污水处理费的所征税种是从事符合条件的环境保护项目所得，自项目取得**笔生产经营收入所属纳税年度起，**年至第三免征企业所得税，第四年至第六年减半征收企业所得税。污水处理费收费者和缴费者是合同关系，或委托关系。一般情况下，污水处理费包含在水费里面。

　　根据省市收费不同，构成不同，水费包括基本水费、城市附加费、水资源费、污水处理费、南水北调基金、水厂建设费、省专项费。

　　污水处理费的类型和垃圾处置费的定义

　　目前，我国的污水处理费主要有三种类型，一种是各级政府及主管部门委托自来水厂(公司)随水费收取的污水处理费，**种是一些企业和个人集中处理生产或生活污水而向企业或个人收取的污水处理费。

　　第三种是政府委托某企业或某企业与政府签订协议专门从事生产和生活污水的处理，然后，政府从财政上拨付污水处理费给企业，而且该政府拨付给企业的污水处理费构成企业的主要收入来源，根据这国现行税收政策，三种污水处理费所适用的税收政策是不同的。

　　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.