The Study Of Water Pollution Tax’s Rate Design Based On The Framework Of The Environmental Tax

From the perspective of water resources per capita, China has been one of the most water scarce countries in the world. Recent years, with China’s rapid economic development, water pollution problem is also worsening, exacerbating the tense situation of water resources in China. Environmental issues has drawn highly valued by the party and the State. The "Twelve-Five" plan, as well as the working meeting of the State Council in recent years has taken environmental issues as an important issue. The finance and tax department also made it clear to speed up the study of environmental taxes in the near future, and water pollution tax is undoubtedly an important part of the environmental tax.Under the current critical situation of water pollution, the existing sewage fee system has been unable to meet the requirements of China’s water pollution, for the system charges passive, its procedures were complicated, the rate is too low, and the collection was too narrow and opaque. The introduction of water pollution tax would not only be able to overcome the drawbacks of the current pollution fee system, also contribute to environmental protection, in line with the trend of China’s tax reform and facilitate the collection and management, so it is very necessary. The same time, the theories has become more and more sophisticated, the design of the system is more reasonable and operational for collection and management, so levying water pollution tax is feasible in our country.The rate design is important and difficult for water pollution tax system design, so focus on the design of the tax rate. Other contents of the tax system design such as policy target, design principles, tax object, taxpayers, levy links, tax base, rates, tax preferential, tax income arrangements and the supporting measures will simply design, by the introduction of better and implementation tax systems such as Netherlands, France, Germany and Russia, combined with China’s specific national conditions.In designing the tax rate on industrial wastewater pollution, mainly uesd control cost-sharing method, cost method of pollution control, environmental degradation cost method. Calculating the rate of the three regions of eastern, central and west, respectively, and then according to the industry pollution levels, the discharge of industrial wastewater business is divided into three categories. As the above calculation results, the final design for the water pollution tax rate by two-stage propulsion, each stage by region according to the type of industry to develop a floating rate, local government choose the actual situation. While designing the city wastewater rate, using simple method, direct use2010’s management of urban life waste water investment in equal shares to the per ton of urban life waste water, combined with the existing urban sewage treatment fee standards to calculate the tax rate range. According to different sources of urban life waste water, divided into four categories, the floating rate of each type of design will be chosen by local government. Domestic wastewater collection of water pollution tax should be in some areas pilot, and then extended to all the country.Finally, taking2010’s data as a standard, using above tax rate to estimated that the influence for introduction of water pollution tax on the economy, corporate, and personal. The results show that the resulting tax impact on the economy, businesses and individuals can afford within, the tax rate is feasible in reality.