Research On The Water Tax

Water is the extremely precious source of life. As an irreplaceable natural resource. water is the basic premise for the human existence. and is very important to guarantee the national economic development. Recent years. as China's rapid economic development. a large number of industrial projects highly rely on water. The state's fundamental construction has made gratifying achievements. but we also have paid tremendous resources and environmental costs for this rapid economic development.As the conflict between the economic development and the environmental resources getting increasingly acute. people pay more attention to water shortages. pollution and other environmental issues. which problems have seriously hampered the country's sustainable development and are more serious threat to human survival. Because China has a vast water resource with uneven geographical segments and varies greatly and because of flawed water resources management system leads to irrational over-exploit of water resources. water table depression. and water problems in some areas. People's traditional concept that water resources is "inexhaustible". led to extremely low efficiency in our water use. The serious pollution of water resources caused by wanton discharge of wastewater and pollutants resulted in a frequent occurrence of "water intoxication". All these factors made water resources decreasing sharply. The severe situation warns us that it is imperative to strengthen the protection of water resources. to safeguard the fundamental rights of human life. and to protect the national and social sustainable development.Combing the advanced experience of deal with the various problems on water resources in developed countries with our country's current situation. many domestic scholars believe that water tax should be implemented as legislation as soon as possible. But there have some difference in the way of specific actions. One point of view is that water resources should be an independent tax revenue. since they think it can be more effectively reflect the characteristics of water resources. and distinguished from the other natural resources it can be more effective to protect water resources. Another point of view. water tax should be a part of the resource tax. because it can embody the spirit of tax legislation and combine with the resource tax reform. Furthermore. it can expand the resource tax collection. and improve the performance of tax system of the resource tax. Comparing the advantages and disadvantages between these two different points of view. combing the advanced foreign experience and analyzing current situation in china. it would be more suitable for us to regard the water tax a part of resource tax. As to the serious water pollution problems. the author holds that we should learn advanced experience of the introduction of pollution taxes from the majority of developed countries. After the improvement of the experiences in the past. and with our current comprehensive analysis of water pollution. the authors think that China's introduction of pollution taxes should be to strengthen the control of quantity of the business and personal water pollutants effectively. Although in 1982. the relevant regulations had been promulgated and implemented measures. established a fee collection system for sewage water. which were measured and collected by the environmental departments independently. To a certain extent. charging sewage fees protect the sustainable use of water resources. and also reduce the water pollution effectively. But as the market economy system developing. water and sewage charges can not compatible with the current economic system. which result in many problems. the environmental protection department is responsible not only for water statistical measurement but also for the collection of sewage charges. so there will inevitably exists the "emotional charge". "partial charge" and the other phenomenon of arbitrary charges. What's more. due to the low threshold of law protection of the environmental department. it is difficult to impose legal coercion to the main subjects of tax collection. to impose criminal sanctions to main subjects of serious illegal acts of indiscriminate destruction of water resources. to guarantee timely storage of the sewage treatment costs and etc. Water tax and water tax levy will effectively control the existing problems on our water resources. will play an effective role in decreasing irrational exploitation. waste and of water resources as well as other problems. and will strengthen the construction of water conservancy facilities in the country and the pollution management.Development is the eternal theme of human social progress. and of which economic development is the core. The nature of the process of economic development is a fully rational use of natural resources to meet the material needs of human beings in the process. Economic development is inseparable from water resources. which is also inseparable from human existence. As we all know. China has a large population. decreasing water supply. and extremely serious state of water pollution. therefore. China's Agenda of the 21st century focused on the sustainable development strategies in the protection and exploitation of water resources. Research on taxation of water resources is a progressive and contemporary issues. which is not just of great importance in resource tax reform but also is highly related to the survival of 1.3 billion population and development important. Based on this. this research studied the construction and perfection of water tax and water pollution tax. to increase people's awareness of water-saving and environmental protection. to improve the legally binding of water resources. to protect our overall water resources on the legislative basis. This will coordinate with China's economic development and speed up the construction of resource-saving and environment-friendly society.