Study On The Transform Administrative Fees Into Taxes Of Water Resources

In order to implement the spirit of deepening the reform of the fiscal and taxation system and implement the concept of innovation,coordination,green,open and shared,since July 1,2016,the resource tax reform has been pushed from the whole country,involving the introduction of water resources tax and resource tax There are two aspects of ad valorem.Water resources involved in a wide range of complex conditions,in order to ensure the smooth and orderly implementation of reform,first in Hebei Province to carry out water resources tax pilot,through the water resources tax reform,rationalize the relationship between taxes and fees,the establishment of a fair and reasonable control,Water resources tax collection and management system,effectively play its organizational income,control the economy,promote water conservation and ecological protection role.In this paper,the water resources fee tax reform as the core,to Hebei Province water resources tax reform pilot as the focus,the study of water resources tax background,water resources management model and process,Hebei Province,water resources tax reform and effectiveness,water resources Tax policy recommendations and other four aspects,with a view to the future water resources tax to provide a comprehensive levy for reference and reference..This paper summarizes and analyzes the research purpose and research methods,and makes a comprehensive definition and elaboration on the concept of water resources fee reform.Through the comparison of water resources status,water resources fee collection and existing problems,The exposition of the water resources fees to explain the need for tax.The fundamental purpose is to curb the excessive exploitation and waste of water resources through the role of tax levers,saving and protecting water resources.Secondly,comprehensively analyzed the elements of water resources taxation,tax collection and management in Hebei Province,and comprehensively evaluated the situation,effectiveness and existing problems of water resources fee reform work in Hebei Province over the past year.Through the water resources fee of Hebei Province To assess the practice of tax collection and management,to explore China's comprehensive water resources tax can be copied,can learn from the experience.Finally,on the basis of comprehensively assessing the pilot project of water resources tax reform in Hebei Province,this paper points out the main problems in the reform,and analyzes the causes of the problems.On this basis,Tax object,the choice of tax basis,the design of taxation standards,clear tax location,set preferential policies,the collection and management model to explore the establishment of system security,the need to address a number of key aspects of the full implementation of water resources tax policy recommendations...