Legislation Research On Water Resources Tax

Water is the source of life,it is necessary for human survival,but also the basic resourcesof China’s economy sustainable development.China’s per-capita average of water resourcesare relatively inadequate,which facing worsening pollution and supply-and-demandtensions.And water resources is a kind of pure public goods,the market itself has failed torealize the allocation optimum of water resources.Therefore,based on a comprehensiveanalysis of problems about the irrational water resources fees and taxes structure,thenarrowness of scope,the difference of basis points of assessment,the lower fee standards andthe lack of the rigour of the law, and so on,the healthy and sustainable utilization of waterresources have to get the support of tax policy and legal norms.The legislation of waterresources taxhas become an important strategy to resolve the crisis of water resources inChina.Do protect water resources by the law and tax means is important move to promote ourcountry’s tax-for-fees reform, an effective way to build an economical society of ourcountry,and a measure of the rule of law to clarify the formation of water price.In addition itinherently reflected the principles of tax law.Meanwhile,a sound source of tax revenue baseand relatively mature system or theories have laid a solid "foundation"for the legislation ofwater resources tax.So far as we ourselves are concerned,at the current stage the legislation ofwater resources tax should adopt a consistent legislative pattern of resource tax law,in order tostrengthen the purpose of water-saving function.Comprehensively applying the principles ofthe category-specific-style ladder,the rational allocation,public participation andcoordination,to make clear that tax collectors and payers,tax base,tax rates,taxpreference,taxation collection and management of the water resources tax.And a suggestionthat firstly a transition from water resources fee to water resources tax for the time being,andthe sewage treatment fee to wait for a right moment in gradual reform is put forward. So as toimprove the pollution and waste problem in the process of mining and use our country’s waterresource,to raise water resources utilization ratio,and to optimize the income benefit of waterresources.