Study On Problems Of Water Resources Tax And Fee Reform

Water is very important for us, and we can not live without water, so water protection is everyone’s responsibility and obligation. Now, the question of water resources has become an important issue to restricting China’s economic growth, most of the water resource fee is determined according to local government, there is no complete legal basis; impose unreasonable standards; fuzzy boundaries duties; management confusion, and many problems leading to imposition of water charges does not guarantee fair and just. The authors hope the reform of water resources through tax system, first of all, reflect the legal principle of taxation at the national level by legislation, in place to sort out the collection and management of water resources tax and fee system; the delineation of authority; to further clarify the composition of water price and water fee, improve our ability to build a resource-saving society through the institutional reforms of water resourses tax and fee.Although China’s research in this area compared with Western countries also have some gaps, but this does not dampen our enthusiasm in the governance of water resources. Paper chooses the study of water resources tax and fee, combined with our physical problem, in addition to elaborate the system of taxes on foreign water resources, drawing on some foreign experience. Finally, with China’s actual conditions, to build China’s water resources within the existing tax system framework, hoping to make efforts for the reform of China’s water resources tax and fee reforms.This article includes six chapters. The first chapter mainly introduces the background and references; the second chapter introduces the general circumstances of China’s water resources;the third chapter describes the development and deficiencies of water resources fees; The fourth chapter focuses on water resources of China’s current situation, how should we deal with, and the reform of the tax system water; The fifth chapter describes some of the water resources in the tax system in developed countries and some of their advanced experience; the sixth chapter, after analyzing the advanced foreign experience, and combined with China’s specific national conditions, made some own views and proposals on the reform of water resource tax and fee system.