The Problem Of Water Pollution Tax Research Of China

Late 20th century the rapid development of the world economy, the rapid pace of development triggered a series of environmental problems, water pollution is one of them. The serious water pollution is taking a great challenge of human survival and development. Using water pollution tax to prevent water pollution issue has become a hot area of research of many scholars. From the current study, most of these research discussed the need for water pollution and the proposed tax levy idea, but did not give a corresponding basis research, and almost no literature on the impact of the tax effect of water pollution levy for quantitative assessment. Therefore, by studying the design and levy taxes on water pollution water pollution tax system of socio-economic impact of the inner link, you can give better policy recommendations feasibility and operability of water pollution tax, give full play the energy saving effect of water pollution tax, and promote the development of environmentally friendly energy industry, even sustained, stable economic development of the whole country. Through this study, not only can enrich and develop the theory of water pollution taxes can also promote the development of tax theory, improve fiscal and tax policies to promote industrial development.From environmental taxes as well as water pollution tax theory to start using literature review, qualitative and quantitative analysis, comparative study and empirical research methods, through the water pollution of the water environment, the status of implementation of the sewage charges, and China's water pollution and the charging system correlation analysis revealed the scope of the charging system collection is not comprehensive, cost money collection is not in place, unreasonable fees and charges levied money is not in place and other issues, into the analysis of water pollution levy the advantages and feasibility of tax base, drawing on Germany, the Netherlands and France to develop specific water pollution tax laws, levy taxes is the main water pollution of local government, set up a special water governance institutions and the implementation of water and sewage tax differential tax rates to keep tax neutrality, put forward the development of China's water pollution tax scheme, as well as water pollution taxpayers scoping, select the object of taxation, tax rate level design, tax aspects, the tax payment deadline and design sites, and water pollution tax levy The effects were analyzed in order to improve application and the time value of the paper.