Study On The Legal System Of Fiscal And Taxation For River Basin Water Environment Protection

With the worsening of river basin water environment in our country, the protection ofriver basin water environment has become the overall problem of the national economy andpeople’s livelihood. The water crisis on quality Model warns that we should not only focus onexploring the efficiency of water resources utilization, and also pay attention to the preventionand control of river basin water pollution of the environment. In recent years, our country iscommitted to explore the mode of river basin water environment protection, but the situationof water environment protection is still not optimistic. The reason is various, they are thepressure that river basin water environment bears becomes large, economic development andthe technology has not reached the level of management, inadequate financial investment onthe protection of the river basin water environment, the technology of protection is single, themost important is the system on the protection of the river basin water environment is notperfect. The fiscal and taxation law regulates the behavior of the government’s fiscal, directlyregulates the raise, use and management of the fund on the protection of river basin waterenvironment. At the same time, the fiscal and taxation law is the legal system on regulation, itplays the important role in regulating and guiding the behavior on the protection of the riverbasin water environment, and can effectively brings in the market mechanism to theprotection of the river basin water environment. Because of the deficiency of the fiscal andtaxation law on protection of the river basin water environment, such as the division ofgovernance is not distinct, the division of financial power is not reasonable, the fiscaltransfer payment system is feeble, the taxes and fees hasn’t been enough incentive to thebehavior of people, the financial fund on the protection of river basin water environment isunstable, the market of river basin water environment has slow response to the regulation ofthe fiscal and taxation law. Therefore, the author deems that the reasonable allocation of thegovernance and financial power, the perfection of the fiscal transfer payment system, theimprovement of the systems of the taxes and fees are the join forces of the fiscal and taxationlaw on protection of the river basin water environment, and they can provide the protection ofthe river basin water environment with Institutional incentives. In addition to the introduction, the paper is divided into four parts.The first part is the definition of the scope of river basin water environment protection.First of all, explain the definition and characteristics of river basin water environment. Second,analyze the current difficulty of river basin water environment protection in China. Finally,combine the feature of river basin water environment and protect the realistic predicament,incorporate the protection of river basin water environment in the finance and tax law systemof regulation. Based on the definition of the fiscal and taxation law on river basin waterenvironment protection, interpret the essence of the fiscal and taxation law on river basinwater environment protectionThe second part is the necessity analysis of using the fiscal and taxation law to protectthe river basin water environment. Firstly, consider the theory of sustainable development, thetheory of public goods, externality theory and public finance theory as the theoretical basis ofthe fiscal and taxation law to solve practical difficulties of the river basin water environment.Secondly, to promote the important role of the fiscal and taxation law in the protection of theriver basin water environment, further illustrating the significance of the fiscal and taxationlaw in the protection of the river basin water environmentThe third part is the analysis of the fiscal and taxation law on river basin waterenvironment protection. Put emphasis on analyzing present situation of role on the river basinwater environment protection of the division of governmental power and authority, the fiscaltransfer payment system, payment system, and explore the shortage of those systems on theriver basin water environment protection.The fourth part is the path of improving the fiscal and taxation law on river basin waterenvironment protection. Summarize the useful experience of fiscal and taxation law on riverbasin water environment protection put forward the path of improving the fiscal and taxationlaw of China on river basin water environment protection to achieve the goal of protectionthat the paper has identified.