Study On The Improvement Of Water Resources Tax Collection And Management System In China

As an important category of "green tax system" in China,water resources tax plays an important role in promoting water resources protection and rational utilization.The particularity of water resources itself also determines that the collection and management of water resources tax is different from other taxes.The relatively complex collection procedure will involve many departments such as the Tax Department and the Water Administration Department,and the legal relationship involved is also more complex.At present,a number of provinces and cities have launched pilot projects for collecting water resources tax,and a series of problems of collecting and managing water resources tax have gradually emerged after the pilot projects have been launched.Whether the Water Resources Tax collection and management system is perfect or not is directly related to the effectiveness of implementing water resources tax,it is also the key to realize the protection function of water resources tax.Therefore,the current research on Water Resources Tax Collection and management has an urgent practical.Based on the outstanding problems in water resources tax collection and management,this paper is divided into five parts as follows,the first part is the introduction,which mainly elaborates the background and significance of the research,and the present research situation at home and abroad,as well as this article writing mentality and the method.The second part is an overview of water resources tax collection and management system.This part introduces the particularity of Water Resources Tax Collection and management from the legislative purposes and conditions of water resources tax,the author points out that the collection and management of water resources tax should only focus on the purpose of tax legislation,and bring the feedback and revision of policy effect into the function of perfecting the collection and management of Water Resources Tax.The third part is the current situation of water resources tax collection and management.This part is the core of this paper,then it points out that there are some problems in the water resources tax collection and management,such as the imperfect principle of collection and management,the imperfect incentive and restraint mechanism,the defects in the tax system design,the unsmooth social coordination and so on.The fourth part is the International Water Resources Tax Collection and management characteristics and comparative reference,this part selected the water resources tax collection situation of several typical countries outside the region,this paper summarizes some typical characteristics of water resources tax in collection and management and gives some useful references for China’s Water Resources Tax Collection.The fifth part is the suggestion of perfecting our country’s water resources tax collection and management system.This part carries on the above analysis from three aspects: the principles to be followed in perfecting the collection and management,the design of preferential tax system,and the strengthening of social support,in order to solve the current water resources tax collection and management and restraint mechanism is not perfect,the leakage of the collection and management more serious problems.