Probing Into Water Resource Tax System Design In China And Russian Related Experience For Reference

China is the world's 13 water-poor countries, water supply and demand is very conspicuous. Water resource has become an important economic and social development protection. In recent years, with the accelerated process of industrialization, over-exploitation of groundwater, the water level falling, serious human damage the ecological environment, making the limited water resources is decreasing. And the existing water resource fee, there are many drawbacks, therefore, urgent need to establish consistent protection of water resources situation of our country the tax system to protect our water resources, the rational allocation of water resources, and promote China's social, economic, environmental, sustainable and coordinated development.Water shortage has become a global problem, countries around the world are taking various means of water resources protection. This paper selects the transition in economic system in the aspects of a good reference for auxiliary research object of Russia, analyses and researches on the tax of the construction of water resources. In order to ensure that economic development and the water resource conservation can compatibility in Russia, established a series of water resources protection since 2005 tax, taxes on water resources, and cancelled the original water charge system,executed by means of macro regulation, taxes on water resources management and distribution, improve water use efficiency, and obtained satisfactory effect on our country's water resources tax system, design is of some reference value.This paper expounds the water resources situation in China, and reviews development process of the water resources tax in important historical period in China, in detaile discusses the current water resources fee in China, and at the same time implementation of Russia is systematically studied water resources tax structure, summarizes and analyses of the water resources tax system construction, which can be used for reference. Based on the current water resources fee system implementing the analysis of the existing problems in water resource in China, combining the utilization condition, according to the basic principles of economics, and puts forward the management of water resources should by fee to tax to the human and the nature harmonious development as the goal, consistent with ideas of sustainable development in China, and based on this, including constructing water resources tax payers decides lawfully and taxes, tax rates, tax scope of regulations, tax incentives and other system framework.