The Design Of China Water Resources Tax System

Water is the life source of human and other creatures, it is the material foundation that human can exist and maintain, and is a kind of important economic resources and strategic resources. It is related to the economic, social and environmental sustainability directly. Since the beginning of the 21st century, the contradiction between economic development and resource is more and more serious, the shortage of water resources and pollution problem are particularly significant among these contradictions. Now this problem becomes the important factor that limits the economic growth in China. Based on the present situation, how to protect water and utilize sustainable is the problem that need to be solved urgently. All the world take measures for solving this problem, in these measures tax is one of the important economic means. At present our country mainly relies on administrative methods and economic means, the effect is not obvious. The main purpose of this study is how to establish a suitable water tax system through referencing foreign experience.The content is divided into five chapters. The content of first chapter states the basis of the topic, points out the theoretical significance and practical value and elaborates the domestic and foreign research. The second chapter mainly analyzes the water resources fee and pollution discharge fee, and then points out the defects. According to the actual situation in our country and the experience abroad the third chapter analyzes the necessity and feasibility about this tax. This section is the theory basis. The fourth chapter briefly introduces the water tax system of Netherlands, Germany, Denmark and other countries. Its effects include ecological effect,social effect and financial effect. Our country should reference these experience. The fifth chapter designs the water resources tax system. On the basis of fairness,efficiency,tax neutrality and coordination, this part designs the elements of water tax. Meanwhile it points out that we should take tax and other policies to protect the water resource.