Study Of China's Water Conservation Tax Law System

Problem of water resources has become a common problem faced by humanity in socio-economic development process. China is undergoing economic transition, accompanied by the increasingly serious water problems. The deterioration of water resources will not only directly affect the quality of life of our people, but also restrict China's social and economic sustainable development. Thus, protection of water resources has become related to national development and an important component of people's livelihood. Legal means and the combination of economic instruments - tax law system has been proven effective methods.Improve the tax system will help water conservation and environment-friendly, resource-saving society formation. As an important economic system, we should learn foreign protection tax of water resources theory and experience. Therefore, the study of the theoretical basis for protection tax of water resources, the tax system analysis of foreign water conservation design approach, summed up the design of national protection tax of water resources experience, can give the legal system of China's water resources, protection of revenue on the design principles, objectives, implementation of the path reference.Purposes of this article is to provide legal protection for sustainable development,protection of water resources,the implementation of water conservation tax. Hope that through the legal institutions for protection tax of water resources the study, so that tax and the perfect combination of water conservation, Solve the problem of confusion between water tax and water charges; Improve the existing resources tax; upgrading the collection of drainage dues; Legislation on the protection of water resources through rational design of the tax system, wish a view to achieve the desired results. In this paper, the use of induction and comprehensive analysis and comparative analysis methods, through access to a large number of domestic on the concept, Comparison developed countries and China's water resources status of implementation of tax policies, and Compare the merits of charges and taxes, On this basis, concluded that to develop the best solution.This is different from most domestic scholars from an economic point of view, from the legal perspective of institutional design, a systematic analysis of the relevant taxes and fees related to the concept of water resources, nature; In-depth discussion of the theoretical basis for protect-water-resources tax; compared to the advantages of tax and fees; proposed legislative purpose, the principle of legislation, legislative models as well as specific programs of protection tax of water resources legal institutions, and a series of supporting measures is used.