Study On The Optimization Of China's Water Resources Tax System

The rational and efficient use of water resources is directly related to the construction of ecological civilization in China.It is more directly related to the long-term development of the daily life of the people and the economic society.Therefore,it is necessary to pay attention to water resources management.In July 2016,Hebei Province took the lead in launching a pilot reform of the water resources tax.In November 2017,nine provinces and cities including Henan,Beijing,Tianjin and Shandong were again included in the expanded pilot.It is not difficult to see that the state attaches great importance to actively promoting China's water saving and water conservation work in the form of water resources tax.Here,this article also tries to think about the design and optimization of China's water resource tax system.This paper attempts to demonstrate that China should pay full attention to the construction and optimization of the water resources tax system and demonstrate it separately from the macro and micro dimensions.It is the main purpose of this dissertation to provide some thoughts and suggestions for the optimization of China's water resources tax system.Therefore,this paper considers the problems existing in the water resource fee system and the existing problems in the reform of the water resources tax in Hebei Province.The problems that should be paid attention to in the design process of the water resources tax system,combined with the use of relevant experience from abroad,combined with the analysis of the actual operation,from a total of four perspectives,put forward some suggestions for the improvement and optimization of China's water resource tax system.From the macroscopic point of view,this paper firstly grasps the necessity and rationality of the introduction of China's water resources tax on the two dimensions of theoretical and practical significance.The theoretical level mainly elaborates on three items.First,it demonstrates the necessity of our government's intervention in water resources management from the externality theory and sustainable development theory,and then combines the tax and fee theory analysis to arrive at a comprehensive result,that is,water resource tax.In terms of water resources “fees”,it is more advantageous in terms of water resources management.The practical significance is mainly from the three aspects of life efficiency,ecological benefits,and economic benefits,in order to strengthen the demonstration of the benefits of the implementation of the water resources tax system.Then,through the deficiencies in the water resource fee system,including the inappropriate collection standards,the low collection effect,and improper management,etc.,it is necessary to demonstrate from a microscopic perspective that “taxes” are used instead of “fees” to carry out water resources.Management is an inevitable trend to overcome the deficiencies in the management of water resources by the water resource fee system.The optimization and design of the water resources tax system should not only reflect negatively on the inadequacies of the water resource fee system,but also grasp the positive effects of the latest developments.It should be typical of Hebei Province,not only to continue its successful practices,but also to identify problems and reflect problems.Actively seek perfect ideas from it.Although the scope of the water resources tax pilot was further expanded in November 2017,due to the earliest trial period in Hebei Province and the problem of scarcity of water resources is more typical,we can more fully see some of the achievements and existing problems,thus improving water resources.Tax system provides reference and reference.In the process of piloting in Hebei Province,the following results can be seen: initial success in water conservation and water conservation;increased government revenue;and more standardized water resources management.However,it is undeniable that some problems have also been exposed in the piloting process: it is difficult to accurately implement the measurement of quantities;the tax burden of some companies has increased;the latter has yet to be optimized for ad valorem evaluation;We can draw some thoughts from some of the issues exposed in the pilot project in Hebei Province,and seek more active responses.We will summarize some experiences for the expansion of pilot projects and future institutional improvements.For reference abroad,this article selects the water resources tax system of Russia,the Netherlands,and Germany as a reference.Through the analysis of their specific practices,the following points can be drawn: scientific division of taxpayers;comprehensive coverage of taxation scope;differential tax rate setting;improvement of tax incentives.Undoubtedly,providing comprehensive advice on the optimization of China's water resources tax system is the focus of the full text.This article mainly proposes from three aspects: principles,elements of tax system and supporting measures.First of all,the design of the water resources tax should follow certain principles: the main principle of water conservation.The design of the water resources tax system should not be based on the purpose of obtaining financial revenue,but should be based on the promotion of water conservation and water conservation as the starting point and the end result.Gradually transition principles.The design of water resources tax involves different regions,and different regions have their own different situations.They can't simply pursue the “one size fits all” and blindly pursue the speed.They should first expand after the pilot and follow the dynamics in real time in the pilot process.Problems,problem solving,and reference for the promotion of the country.The principle of fairness.The differences between different industries and different groups should be considered and fairness should be taken into account.Then,from the various taxation elements,the water resources tax in China is provided with corresponding perfect suggestions.Finally,the optimization design of the water resources tax should also pay attention to the construction of a number of supporting measures,including: strengthening taxation publicity and raising awareness of taxation;upgrading water resources-related allocations,truly implementing quantitative assessment,and improving departmental linkage mechanisms and information sharing mechanisms;Establish a tax payment credit mechanism,improve the water resources appraisal and identification model;government policies support and guide special enterprises;strengthen the assessment of the effect of the implementation of water resources taxation and taxation reform;use the system to refine the specific use of water resources tax;speed up tax-related information systems R & D upgrades.