Improve The System Of Water Resources Tax

Resource tax reform in recent years is an important aspect of tax system reform in our country,since July 1,2016 in hebei province regional implementation of water resources tax,the water is brought into the scope of the tax,which is another breakthrough of our country's reform of resource taxes.In various areas of water resources has been based on "the water-drawing licenses and regulations on the administration of water resources fee levy,now just change the water to water resource tax in hebei area.So what is the aim of national water resources fee to tax,in these goals under the guidance of the policy will be impact to the enterprise,from such a perspective study how to improve the system of our country's water resources tax is the problems for study in this paper.In hebei province and the serious problem of water shortage is a positive effect of the inspection policy is also a typical regions,it is also a national pilot area in hebei province as the first one of the important reasons.This article through to three large enterprises in hebei province(hebei JH water co.,LTD.,FF group logistics industrial company,the KL group)to levy a tax on water before and after water condition were investigated,and combining with the econometric model to empirical analysis,it is concluded that water resources on water resources and the influence coefficient of water use,to the enterprise get water resources tax will be more conducive to encourage enterprises to reduce water consumption.After the case analysis of the enterprise,the author further through the design about the impact analysis of the questionnaire,is also distributed to each big enterprise in hebei province,get more feedback on the policy.From the questionnaire feedback analysis of the benefits and problems is also established.In this paper,then the water resource tax(fee)policy at home and abroad were reviewed and comparative analysis,by comparing the domestic and foreign water resources tax(fee)similarities and differences in policy,water resources tax(fee)and foreign policy has been the effect of some worthy of our learning experience.Last part of the article is to further implement water resources tax policy recommendations in our country,mainly by water resources tax from volume to the AD valorem duty,increasing the overexploited groundwater part of tax,tax increase agricultural water and improve water resources tax collection and administration work.