Thoughts On Perfecting China's Water Resource Tax System

There is a growing recognition that the accelerating process of industrialization,people began to excessive exploitation of groundwater,in order to coordinate the development of economy.As a result,it created an unprecedented low level of groundwater,and the ecological environment suffered destroyed seriously.It is obviously that the limited water resources may express a deficient tendency.Basically,the crisis of water resources will become a concentrated issue by the world.Simultaneously,it is more likely to become one of restrict elements for economic growth in China.There is an absolute possibility that tax policy is an appropriate approach to assist effectively implemented of sustainable development in water resources area.Namely,it can become a vital economic means for production of water resources in the majority of nations.According to the research,except for Hebei province,charge regulation seems a prevailing method in China for water resources protection.However,it may difficult to achieve desired results,due to the water resources system itself exists many questions.Therefore,if you want to protect water resources,we must learn the water resources tax from abroad.In May of current year,there are three departments collectively issued notification associated with "Interim measures for water resource tax reform pilot"(hereinafter referred to as the "interim measures"),which symbolizes the water resources can transit to a new develop phase of taxation from charging stage.In general,it shows a positive trend in the process of changing.Whereas there are some issues should be realized,initially,the stipulation of specific tax factors about water resources seems incomplete.Additionally,the project may lack of definite provision in regard to relevant details of implementation.Hence,the author has suspicious sentiment as to the new enacted regulations.Therefore,based on "interim measures",this essay will afford some constituent design of tax regime on water resources,such as tax base,tax rate,tax incentives and tax application.It is universally accepted that taxrate is a core concept in design factors of tax system.Consequently,the report will mainly introduce the method of quantitative analysis and tends to obtain the scope of a reasonable tax changes as a reference standard on designing tax rate in the future.Moreover,China appears to establish a tax system of water resources through a combination of specific national conditions and successful experiences of foreign countries.It is high likely to solve the issues of water resources and expect to water resources tax can be executed nationwide,which is also the primary purpose of this research.