Study On The Problems Of S City Sewage Treatment Fee To Tax

In 2014,national wastewater emissions of 71.62 billion tons,of which the urban sewage emissions by 51.03 billion tons,accounting for 71.25%of the total wastewater emission,sewage emissions has quietly become the main contradiction of water pollution.In the 18th of the National People’s Congress puts forward the construction of ecological civilization and the 18th session of the central committee of the communist party of China proposed to speed up the work to promote the environmental protection tax legislation background,by using aspects on S city’s municipal sewage disposal research,existing problems and deficiencies in using sewage charge imposed on the solution of the problem as soon as possible.Sewage treatment tax levy is helpful to reduce emissions,increase people’s environmental protection consciousness,for the perfection of tax system structure,the change of the pattern of economic development and the sustainable development of human has positive significance.Based on the externality theory,public goods theory and the sustainable development theory as the instruction,with S city sewage tax problem as the research object,through the qualitative analysis and quantitative analysis,literature analysis and comparative analysis,defining the related concepts and their relationships of sewage disposal of taxes and fees,the collection and use situation of S city sewage disposal is analyzed,summed up the current sewage treatment system of S city is mandatory for fee collection is not scientific,sewage treatment,fee standards,operating cost allocated to problems such as insufficient.Proposed S city,the existing wastewater treatment have been unable to meet the requirements of control water pollution charge system,the lack of law,the local government performance driven and sewage treatment fee management system is the cause of these problems.Study shows that the sewage disposal tax can not only overcome the shortcomings of current charging system,also can alleviate the pressure of financial fund,also contribute to environmental protection,conform to the trend of our country’s tax system reform.Stage in the process of reform,should step,step by step implementation,scientific and reasonable determine the scope of the sewage treatment of tax collection,tax base,tax rate and other factors.This mainly in S city sewage treatment plant sewage disposal cost of data collection and research,and the management cost and reasonable profit calculation,design the sewage treatment tax rate range,through the coordination and implementation of the safeguard measures related sewage tax is feasible.