The Exploration Of Our Country Water Resources Tax System Design

Now levies on natural resources mainly in metal, non-metallic minerals, coal and other energy resources, China’s legislation on basic does not involve the use of water resources tax, even though the local government has taken a reflect local characteristics similar to water resources tax collection method still cannot achieve unified tax can achieve the effect of the water resources,.China is, indeed, water power, China’s total water resources is the world’s sixth, but China’s per capital is less than a quarter of the global average and the uneven distribution of water resources of our country,According to China’s water resources network of serious water pollution in our country, it also led to the available water resources are greatly reduced, in most of the water resources shortage, some city people have even started drinking contaminated water. Cannot solve the water problem, how to talk about economic development, how to talk about national revival.his paper mainly studies the collection of water resources tax is a tax system design problem, including the design of the taxpayer, tax object, tax basis of design, formulation of tax rate and tax preferential policies, such as a series of problems. In the protection of water resources in addition to legislation also need to undertake other supporting measures. In this article, we firstly demonstrates the necessity and urgency of the water resources tax legislation and discusses the water resource tax legislation should pay attention to the tax system design problem,after that we will further discusses the other measures to protect water resources. Hope to levy a tax on water resources research plays a role of supplement to the system design.