Study On Building Chinese Water Resources Tax System

Water,which plays an important and irreplaceable role in the improvement of human society,is the resource of civilization and the material foundation for human being's living and developing.Cause its particularity,water goes into people's life,production and nation-building in all aspects gradually;that means water resource is an important strategic resource for the development of society and economic activities.Therefore,it has been a heated discussion on how to exploit and use it reasonably.As we can see,national economy develops quickly since 21 st century comes.However,water has been polluted seriously across the world and some areas have an acute shortage of water.Situation is not optimistic in this context.low Average per capita water availability;unbalanced water resource between regions;low utilization efficiency of water;serious pollution and waste of water;supply and demand is more and more serious.Such being the case,how to improve the situation and use water effectively becomes an issue which needs solving urgently.Current system on water fee is not matured enough and even result in many problems in operation over many years.Current water fee system is too young for quick development in recent years.So the superiority of tax system is reflected by that.Clear expense and profit tax,which create a virtuous cycle of using water effectively and develop sustainably,make tax function as economic leverage.Ministry of finance and Sate Administration of Taxation implemented rules and regulations on extending resource tax in On Advancing the Reform of Resource Taxes Comprehensively in May,2016 against the background of The Third Plenary Session of the 18 th Central Committee of the Communist Party of China.And this policy would be piloted in HeBei province first.Not only get some progress in this experiment,but also get some problems.This paper would analyze about the condition of charge for water resources and the reform.Besides,I'll also put forward some rational discussions about learning from the achievements and experiences from the foreign works.This would be helpful on pushing and perfecting Chinese water resource system.Learning from foreign research achievements and experience,this paper discusses about building Chinese water resource system by method of normative analysis and comparative analysis.Paper is divided into five sections.First section is about the paper's background and significance;second section shows us the theory and significance of water resource fee;third section introduces the development history,the current condition and problems of water resource fee,also including some analysis.Forth section talks about foreign water resource fee history and summarize the advantage for providing a referencefor the development of our country.And the fifth section,last but not the least,puts forward some pertinent advice on building Chinese tax system in accordance with the new situation.