Study On The Transform Administrative Fees Into Taxes Of Water Resources

The report of the 19th CPC National Congress clearly stated that China should speed up the system construction of ecological civilization and build a beautiful China together.At the same time,it is necessary to increase the protection of the ecosystem and promote the pace of reform of the regulatory system.As a country with large differences in water resources endowments and unbalanced regional development,China's water resources issue has seriously affected the rate of the economic growth.Over the years,China's water resource fees have been aimed at optimizing the allocation of water resources and maximizing protection and utilization.Due to lack of legal regulations,chaotic management mechanisms,and low collection standards,water resources fees have not realized the original intention of the original design.In the process of promoting green development,taxation,as an important economic tool,can exert unique effects and form an effective constraint mechanism.Therefore,in the context of promoting the construction of an ecological civilization pointed out by the 19th Party Congress,the state decided that from July 2016,In Hebei Province,it took the lead in carrying out the tax reform of water resource fees.After the first year of operation,China once again decided to extend the reform pilot in December 2017 and increase nine pilots in Beijing,Shandong,and Henan to implement the next tax reform policy for water resources.This paper adopts the case analysis method and selects Hebei Province,the country's first tax reform pilot for water resources.First of all,from the theoretical analysis,the concept of water resources fee and tax should be defined to illustrate the research theory and policy functions.Secondly,the current status of China's water resource fees should be analyzed.From the development status,system defects,and the reform process,it is necessary to clarify the need for reform policies.We return to the case analysis object,summed up the pilot reform background and overall effectiveness,because the tax reform policy for industrial and commercial high water consumption,urban public water supply and special types of water use units point to a clear direction,so this paper selects HD steel limited Responsible company,SQ Golf Club Company and JZ Water Services Co,Ltd are typical corporate cases to study the influence of water consumption,financial costs,and management policies of the companies before and after the reform;finally,according to the status of pilot operations,they explored China's water resource tax reform policies.The main problems that exist are described in terms of system,technology,and reality.In view of the problems existing in the tax reform of water resources,this paper explores the basic conditions of the water resources tax in the three countries of the Netherlands,France and Russia,and obtains the experience for reference.After in-depth analysis,relevant policy recommendations are proposed.The policy recommendations mainly include the following three aspects:Firstly,we should establish a water resources management system.We need to strengthen the legislation on water resources taxation.It also needs to improve the water resources management system and market mechanism to coordinate with the promotion of reform policies.Secondly,it must improve the supporting measures for relevant taxes.We should increase the input of water resources measurement facilities,ensure the universal installation of water abstraction facilities throughout the country.thirdly,strengthen the convergence of water resources fees and taxation reforms.The government should establish a compensation mechanism to protect the tax burden of the people's livelihood as soon as possible,take the initiative to strengthen the inter-departmental joint management mechanism and effect evaluation system,and then from the strategy to ensure the effective implementation of China's water resource tax.