The Research On The Improvement Of China's Water Resources Tax System

Under the background of speeding up the reform of the resource tax,the "Resource Tax Law of the People's Republic of China(Draft for Soliciting Opinions)" was promulgated in December 2017.It clearly stated that China's current water resources tax is still in a pilot reform phase,and China's water resources tax is in various aspects.The legislative conditions are still immature and need to be further explored and improved through pilot reforms.The conditions will be mature and then determined through the form of laws.At present,China's water resources tax is generally at its infancy.The scientific water resource taxation system as an important means of resource and economic regulation can achieve the protection of resources and guarantee the healthy development of the economy.Therefore,China's water resources taxation system must be further improved.This article mainly uses the literature analysis method,historical analysis method and comparative analysis method to analyze the main problems encountered in the reform of water resources taxes and the implementation of water from the characteristics of China's water resources and the status quo of water resources tax reform pilots.The main obstacles to the reform of the resource tax are to make in-depth exploration of the specific path of China's water resource tax system and form the main content of the article.The first part of the main body of the thesis first elaborates on the water resources tax theory mainly from the theory of resource compensation and the theoryof economic sustainable development,and specifically discusses the current status of the impact of the distribution and utilization of water resources on the economic development of various regions in China.Secondly,from the perspectives of finance,budget,and environmental protection,we analyze the importance of China's taxation on water resources,stressing that China's reform of water resources and taxes will ease the regional contradictions in water resources and the reform goals of controlling water pollution and waste in China,and the important influence of the introduction of foreign investment and the sustainable development of the economy.The second part of the article mainly discusses the status quo of water resources taxation,water resource fees and taxation.This chapter first analyzes the legislative and operational status quo of water resources taxation and taxation reform,and points out that China's current water resource tax legislation is not perfect,and the level of legislative documents is not enough.It is proposed that the current legal system of the water resources tax collection and management system is not mature and the law enforcement rigidity is insufficient.Water resources tax collection standards are different,there is no difficulty in obtaining water without evidence and cross-regional collection.Secondly,taking the reform of the water resources pilot project in Hebei Province as the center,we will explore the achievements of the current innovation pilot project of the water resources tax and further study the problems existing in the implementation of the water resources tax system,aiming at the feasibility of just beginning the expansion of the ten provinces of the water resource tax.A detailed study of the obstacles to the full implementation of the water resources tax has led to the conclusion that the reform of the water resources pilot project in China is an important revelation for comprehensively advancing the water resource tax.The comprehensive promotion of the water resource tax must follow local conditions,differentiated taxation policies,and gradual reform tactics.The third part of the article mainly discusses the path selection of China's water resources tax system,namely,under the general background of the implementation of the environmental protection tax and comprehensive reform of the resource tax,clarifying the basic principles of China's water resource tax reform and systemimprovement,and specifically analyzing Germany's On the basis of successful experience in the reform of the water resource tax system in mature countries such as the Netherlands,Russia,and Russia,the paper specifically discusses the path design of China's water resources system,deepens reform,and accelerates the improvement of China's water resource tax system.The specific path for improving the water resources tax system mainly includes: designing the basic elements of the water resource tax from aspects such as taxpayers,assessment basis,taxation scope,tax rate design,etc.improving tax allocation methods and special fund specific systems;realizing taxation and Information related to environmental protection and in real time to solve the problems of professionalism and complexity in the collection of taxes on water resources.The establishment of a tax collection model that coexists with taxes is an important means for comprehensively promoting China's water resources tax reform;and strengthening the construction of a tax incentive mechanism for water resources,through the establishment of a good effect reward mechanism,a supervision and evaluation mechanism and an effective publicity mechanism,it will assist the full implementation of the reform of the water resources tax and improve the water resources tax system.