According to the regulations of State Taxation Administration of The People's Republic of China, the Brief Report on Collection of Water Resources Tax needs to be written in a specific format. Generally speaking, the briefing should include the basic information of taxpayers, the reasons and basis for recovering water resource tax, the specific amount and time of recovery, etc. When writing a briefing, it is necessary to specify the facts and basis for recovering the water resource tax, and provide relevant certification materials or reference materials.