Study On The Effect Of Pilot Reform Of Water Resources Tax ——A Case Study Of Dezhou City,Shandong Province

Water resources is not only an essential material for the survival and development of animals and plants,but also one of the necessary things restricting social and economic development.China is rich in water resources,but there are still many problems,such as insufficient water resources per capita,uneven distribution of water resources among regions and so on.From the development of water resources over the years,China initially used the way of charging water fees for management,so as to manage and protect water resources through a single economic means.Therefore,China is prone to problems such as single rate,lack of hierarchy and lax supervision in water resources management.Based on this,China implemented the pilot reform of water resources tax in Hebei Province in June 2016,and adopted different tax rates to levy water resources tax for different water sources and water resources for different purposes.In December 2017,the pilot reform scope of water resources was expanded to nine provinces including Beijing,Tianjin,Shandong,Jiangsu and Henan,forming a "1 + 9" governance pattern and preparing for the long-term development of water resources.This paper selects the pilot reform of water resources tax in Dezhou City,Shandong Province,a major industrial and agricultural province,to explore the pilot reform effect of water resources tax.The article is divided into five parts.The first part mainly introduces the research background and significance of water resources tax,literature review at home and abroad,as well as the research methods,innovations and shortcomings of this paper.The second part mainly defines the relevant concepts,introduces the development process and current situation of water resources tax,and states the action mechanism of water resources tax,which paves the way for the later analysis of the impact of water resources tax.The third part mainly introduces the development status of water resources tax in Shandong Province and its effect,and analyzes its existing problems.The fourth part selects Dezhou City as the case sample of this paper.By analyzing the changes of various elements before and after the pilot reform of water resources tax in Dezhou City,such as agricultural / industrial / residential water consumption,surface water /groundwater supply,water resources tax(fee)amount,tax(fee)rate and other elements,this paper compares and analyzes the various effects brought by the collection of water resources tax.The fifth part mainly introduces the main conclusions of this case analysis,including the water resources tax.Through the economic leverage of tax,combined with the river head system,the use of differential tax rate increases the tax burden of water users who use underground water sources,and reduces the water consumption of high water consumption subjects,so as to promote water users to choose surface water resources for life and production,so as to save water and optimize the water supply structure.In addition,based on its development process and mechanism,this paper puts forward corresponding suggestions conducive to the long-term development of water resources tax in many aspects.