| Water is the source of life on earth to survive,is the material basis for the development of human society,is to achieve sustainable development of the important strategic resources.China’s vast territory,the complexity of the natural environment led to the rich water resources in China,but the distribution of serious uneven in time and space,and because of our country in the primary stage of socialism,early extensive economic development led to a serious waste of water resources and pollution problems The With the further development of China’s economy,water resources problems become more and more serious,has threatened the healthy and sustainable development of China’s economy.Therefore,in May 2016,the State Administration of Taxation and the Ministry of Finance issued the Notice on Promoting the Reform of Resource Tax in an All-round Way,and proposed that China will carry out the pilot project on water resources tax reform,and the pilot area will pay the water fee instead to pay the water resources tax.The Ministry of Finance,the State Administration of Taxation and the Ministry of Water Resources jointly issued the Interim Measures on the Reform of Water Resources Tax on the 9th of the month.Hebei Province,as the pilot province of water resources tax reform,levied a water resource tax on July 1,2016.Pilot work for nearly nine months,played a role in water conservation,but also exposed some problems,how to solve the problems caused by water tax reform not only help to better achieve water conservation Of the target,but also for the water resources tax reform in the country to promote the use of reference.In this context,first of all,the author from the water resources tax and the theoretical basis of water resources tax reform and the driving force of the water resources tax reform to promote the obstacles to the perspective of the views of scholars were sorted out and analyzed for China Water resources tax reform and promotion strategy to provide theoretical support.Secondly,the current situation of water resources in China and the existing water resources protection measures are analyzed.On this basis,the comparative analysis of "tax" and "fee" is carried out by comparative analysis,so as to analyze and promote the water resources tax reform and promotion in China The necessity of demonstration and the feasibility of water resources tax reform and promotion from the three aspects of water right ownership,social environment and successful experience abroad,and then draws the conclusion that the water resources tax reform and promotion is necessary and feasible in China The Thirdly,using the case analysis method,taking the water resources tax reform pilot area of Hebei Province as an example,the water resources tax in Hebei Province is the four aspects of water resources tax from the four aspects of water resources tax collection principle and idea,tax factor and determination,tax collection and management and related water conservancy system reform Pilot tax collection program to carry out normative analysis,and on this basis,the results of taxation in the pilot areas to summarize the results,so that water resources tax reform can not only play a taxpayer to raise awareness of water conservation so as to achieve the purpose of protecting water resources,With the regulation of water rights trading order and increase therole of fiscal revenue.Finally,on the basis of the national water resources problem,combined with the first three parts of the comprehensive study,we come to the water resources tax reform in the process of comprehensive progress will face water problems in areas without taxation,water shortage Investment costs and income imbalance,the current decentralization of water resources management led to the slow process of water resources tax and the government to improve the speed of water resources in the objective of lagging behind the pace of water resources reform and other obstacles,and accordingly compared to foreign water resources tax system mature National experience,proposed in China’s water resources tax reform and promotion process,should focus on the water resources tax legislation and water resources market supervision to strengthen the focus on water resources tax collection model innovation,pay attention to water resources tax system system to improve and levy Incentive mechanism to create,and then from the strategic protection of water resources tax reform and promote the effective implementation. |
