Research On System Of Water Pollution Tax In China

At the end of the20th century, the economy of all over the world had a rapiddevelopment, at the same time also generated serious environmental problems, the pollutionof water resource in the world is very serious. The grim problem of water pollution on humansurvival and development is a great challenge. As a big Large population country, per capitaof water resources is scarce, it is particularly important to protect the limited water resources.Therefore, it is a long-term basic national policy of our country that protecting and improvingthe water environment and controlling the water pollution. In order to protect the waterenvironment, governance takes a series of behavior that some measures of pollution charge.To some extent, these charges alleviated the pressure of water environment and controlled thepollution and strengthen the financial support in protecting water resources. But with theestablishment and constantly improving of China’s socialist market economic system, theexisting system of charging is not enough to fully make up for the pollution what the rapiddevelopment of economy brings and the shortage of funds. Therefore, this article want to seeka effective method of containing the damage phenomenon of water environmental from theangle of the tax system, in order to reduce the negative impacts of economic development onwater environment.Tax is an important means of government’s macro-control, the environment tax is aimportant exploration that the world want to improve the environment and make theharmonious development between economic and environment. Practice has proved that theimplementation and exploration of environmental taxes is effective to curb environmentcontinued to deteriorate, but it is still in its early infancy, as the tax system of environmentaltax is not perfect and cover every aspect of the environment. Water resources is the materialfoundation to the survival of humans and the indispensable economic and strategicresources, which play a decisive role in the sustainable development of economy and society.But the current system of environmental tax also lack the special tax for the protection ofwater resource, so this article analyzes our country’s current tax system of the prevention andcontrol of water pollution on the basis of our currently, in order to set up the perfect and independent water pollution tax in our country and protect the scarce water environment. Inthe paper, I used the method of comparative, historical analysis and combing analysis toanalyze the advanced experience of the foreign counties’ existing keeping downing the waterpollution. On the basis of study abroad and our country’s actual situation, I compared thedifferent backgrounds (including economic background, policy background and the maturityof tax system), and design every elements of the system of water pollution tax, tax rate andthe rate model based on the cost, and finally formed the idea of the construction of the waterpollution tax system in our country.This paper according to the basic theory, put forward problems, analyzing problems andthe train of thought to solve the problem for the arrangement, the overall framework is madeup of six parts. The first part of this paper explains the topic background and significance, andthe reviewing of the research about the water pollution tax all over the world. The second partis the theoretical basis for the research of water pollution tax, and the introduction of theobject and the related concept of this article. Externality theory and public goods theory is thestrong theoretical support to explain the water pollution problem, thus Pigovian Tax is theeconomic means to solve the problem of water pollution, is the theory of pillar. The third partis a introduction of the water pollution tax in world. It has the development process and formsof the tax and fee system, the contrast in France、Netherlands and Germany and theexperience and lessons. That is setting up independent water pollution tax and fee system hasthe perfect collection system and sewage disposal technology, providing the reference of theimplementation of pollution tax system in China. The fourth part analyzes the developmentcourse and present situation of the water pollution tax and fee system in our country, andpoints out the deficiencies of the current pollution charge system. The collection scope, feestandards, addition and charging effect both are insufficient. This part is a foundation forputting forward the water pollution tax system. The fifth part which is based on the designprinciple of tax system, analyze every elements of the tax system and puts forward thefeasible system of water pollution tax. That is following the principle of gradual, taxes andfees, with tax is given priority to, step by step, finally to set up independent water pollutiontax. The sixth part is conclusion, which refines and summarizes the full text content andevaluates the deficiencies in this paper.