The Study On The Legal System Of Water Resources Tax In China

Water resource tax is a kind of resource tax levied on units and individuals that directly or indirectly use water resources.The purpose of levying water resource tax is mainly to strengthen the management and protection of water resources.Perfecting the legal system of water resource tax is conducive to perfecting the legal system of ecological tax in China,which can not only improve the government's water environment governance level,but also restrain the abuse and pollution of water resources,so as to realize the sustainable development of water resources.Tax collection work of water resource in China is still on the stage of pilot reforms,in2016 the Ministry of Finance,state administration of taxation and Ministry of Water Resources jointly issued on the measures for the implementation of the water resource tax reform pilot notice,first in hebei province water resources tax reform pilot work,2017 will be the pilot reforms to henan,shandong,shanxi and other nine provinces and autonomous regions.So far,the reform has achieved good results,but there are still some problems in the water resource tax reform,such as incomplete tax subjects,unclear tax collection scope,difficulty in setting tax rates according to local conditions,insignificanttax incentives and imperfect inter-departmental coordination mechanism.In view of the above problems,we should learn from the relevant experience of the foreign water resource tax legal system,and improve it from the following aspects.Firstly,the legislation system of water resource tax should be improved.Secondly,the basic content of China's water resource tax legal system is clarified mainly from four aspects,namely,expanding the tax payer,appropriately expanding the tax collection scope,flexible tax setting,and formulating preferential reduction and exemption policies according to the characteristics of different regions and industries.Finally,relevant supporting measures should be improved from the following two aspects,that is,the tax revenue from water resources tax should be dedicated,and the inter-departmental coordination mechanism should be improved by building an information exchange platform and regularly evaluating the work of water resources tax collection and management.