Legal Issues Of Water Conservation Tax

Water is a human survival and development of irreplaceable resources. World countries are facing water shortages and water pollution, how to protect water resources is today's common problems facing society. China is now undergoing economic transition, while speeding up the process of industrialization is accompanied by the increasingly serious water problems.Deterioration of water resources not only directly affects the quality of life of our people, but also restricting the sustainable development of social economy. Protection of water resources has become a relationship to national development and an important part of people's livelihood.Protecting water resources around the world to adopt the economic, legal, administrative, technical, and many other means, using a combination of economic and legal means-tax law system to promote the protection of water resources has been practice in many foreign countries proved to be an effective method in many means.This article is divided into six parts, this paper will be divided into six parts:The first part is an introduction, describes the research background, purpose and meaning, at Home and Abroad, the research methods and possible innovations.The second part describes the basic water conservation tax legal issues, water conservation tax through the content and properties, water conservation tax and the relationship between water charges that, to lay the foundation for later study.The introduction of the third part discusses the theoretical basis for water conservation tax, including the theory of externalities, public goods theory, the value of water resources and sustainable development of the theory that the introduction of water conservation tax, in theory, is feasible.The fourth part of the protection of water resources through the introduction of tax on foreign investigate the situation, from which selected three representative national comparative study of water conservation tax, protection of water resources come to our tax legislation introduced inspiration.Review of Part V of the current legislative status of water conservation tax, and then analyzes the existence of water resources protection charging unreasonable fees, charges, weak charge, fee shall use the unscientific and other problems that exacerbated the crisis of water resourcesseriously affected the sustainable development of our economy and society, then that is clearly of the need for the introduction of water conservation tax.Part VI by the foregoing discussion, the theoretical study and learn from foreign experience in water conservation tax based on the situation of China, proposed the introduction of water conservation tax of some legislative proposals.Including the introduction of water conservation tax of the legislative intent of the principle of legislation, taxation and other factors.In this paper, using standardized analysis and comparative analysis and other methods, through access to a lot of information at home and abroad, to the relevant basic theory and summarized, analysis means different charges and taxes, more foreign water conservation tax and the analysis of the currentstatus of implementation of water pricing policy, a change from an economic point of most domestic scholars, the tax system on the protection of water resources research perspective, but from a legal point of view, to study the water conservation tax base legal issues raised on this basistax levy of water resources protection in our country some of the legislative proposals.