Water Pollution Fee-To-Tax Reform Of International Experience And Speculation Of System In Our Country

Faced with tight resource constraints, environmental pollution and ecosystem degradation grim situation, the Party’s18introduced "Beautiful China" concept, and gave a prominent place to the construction of ecological civilization which will be accelerating environmental tax reform civilization. At present, the issue of water shortage and water pollution is becoming increasingly serious, but there are many drawbacks of existing Pollution discharge fees system, which cannot play alleviate the grim situation of water resources and environmental effects and promote the building of resource-saving and environment-friendly society. The sustainable development of Economy objectively demands that the government must take Marco-control policy for negative externality of environment. As one of important parts of the government’s macro-control system, Taxation has played an important role in adjusting production, income and consumption. With the increasingly critical issue of global water pollution, as one of the powerful economic measures of environment protection and compensatory recovery, water pollution tax system have been appreciated in many countries because of their remarkable performance in the practical water pollution control work. Therefore, there are important theoretical and practical significance to discuss how to develop tax policies of the government to combat water pollution and promote sustainable use of water resources from the perspective of taxation. Currently, the key to solving the problem of water pollution, based on the demonstration of environmental tax reform theory, is to explore and further enrich the ideas of water pollution fee-to-tax reform, establishing a water pollution tax system suitable for China’s national conditions.This paper consists of six parts, the general idea of the frame structure includes introducing the basic theory, raising questions, analyzing problems and solving problems. The first chapter is the introduction. This chapter is mainly to clarify the background, research significance, literature review, research methods and innovation and lack of this article. The second chapter is an Introduction to water pollution taxation theory. This chapter introduces the concepts of water pollution taxes and the theoretical basis for pollution taxes including quasi-public goods theory, externality theory, both economic means to solve externalities. The third chapter analyzes the status quo and defects of the existing pollution discharge fees system. This chapter mainly introduces the use of water resources situation, the development process of pollution discharge fees, finding its legal basis and analyzing defects of the existing system. The fourth chapter introduces the practice of foreign pollution tax system and summarizes experience from these countries’. This chapter, based on levels of development in different countries, mainly introduces the practice and experience success pollution tax policy in Germany, the Netherlands, South-Korea developed countries and Russia, Brazil, SADC developing countries. The fifth chapter is the necessity and feasibility analysis of water pollution fee-to-tax reform. The sixth Chapter is the basic idea of our tax levy pollution, including pollution tax policy targeting, the basic principles and the elements of water pollution tax system, etc.