智通财经APP获悉，近日，财政部、税务总局和水利部三部门联合印发了《水资源税改革试点实施办法》。其中提到，水资源税实行从量计征。对取用地下水从高确定税额。同一类型取用水，地下水税额应当高于地表水。对水资源严重短缺和超载地区取用水从高确定税额。对未经批准擅自取用水、取用水量超过许可水量或者取水计划的部分，结合实际适当提高税额。
上海/广州/长沙/南京等众多城市启动自来水价格调整，调价幅度为13%~36%，且政策端亦积极推动污水、垃圾处理费等收费机制改革，价格机制理顺、用户付费将是大势所趋。
有国内机构指出，水务和固废行业以政府类客户为主，据机构测算，全国污水处理服务费财政负担率71%，行业通过周期性调价来保证盈利水平。财政支付能力改善有利于改善现金流、提振企业盈利可持续性。
国泰君安也认为，环保水务固废运营公司的应收账款有望加速回收。
申万宏源指出，环保板块应收款拖欠规模较大，对板块现金流及利润造成一定压力，压制板块估值。该行指出，环保主业客户为地方政府，历史存在不同程度账款拖欠情况，此次财政部加大力度化债，叠加央行创设首期5000亿元互换便利，环保板块估值有望提升。
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