Study On Water Resources Tax In Our Country

As the "13th Five-Year" plan has risen the construction of ecological civilization to the height of a national strategy,as water rights trading platform has opened,and the "water city construction of ecological civilization" as well as "water-saving residential construction" conceptrecently put forward,our country attaches more importance to the protection of water resources.There are lots of water resources protection measures,and resource tax is also one of the means to protect water resources.In this paper,from the perspective of tax revenue,I willdeclare the unique role that China's water resources tax has played in the protection of water resources.But presently,China's water resources tax only started in Hebei province,andwater resources tax system is not completed yet.So,it is the key to establish a reasonable water resources tax system.In this paper,I will study firstlyfrom the present situation of water resources in China,taxes related with water resources taxes,the present situation of transform of waterresources fees into water resources taxes as well as reform experimentation in Heibeiprovince,to propose the urgency and necessity of China's water resources tax reform.Then,through comparative study of Russia,Germany,Holland and other countries rich in water resources tax practice,learn from their successful experiences,and combined with the present situation of water resources in our country and the current situation of the development of specific circumstances,from the taxpayer,tax scope,tax rate,tax preferential tax elements and water resources management perspective to address some issues that our country should pay attention to the collection of water resources tax.The main proposals for the design of tax system for water resources tax in our country are as follows:the establishment of the water resources tax should adhere to the principle of putting people first and start from the long-term interests of mankind;we should adhere to the principle of suiting measures to local conditions,and make concrete analysis of specific problems;we should realize the policy guiding function through the tax range,the tax rate and the preferential tax policy;it should be combined with other tax policies of our country;the formulation of water resources tax rate should establish linkage mechanism with many factors.The use of water resources tax should be applied to the protection and optimization of water resources.Improve public participation in the management of water resources tax participation.