| Water resources tax is the tax imposed on the using of water resources by a nation.The reform of water resources tax is one important aspect of China’s reform of resource taxes,and its taxation shows the emphasis on the value of resources.China is a county that is short of water due to its overuse of underground water and serious pollution.Water resources are distributed unbalancedly in China,the backward technology for water recycling results in low utilization rate,and the Chinese people waste water drastically because of their lack of water protection awareness.China’s water resources per capita is only a quarter of the world average,plus the difference between North and South precipitation,water resources can not be effectively used,which exacerbate the loss of water resources.The grim reality of water shortage has seriously threatened the ecological environment and sustainable development of China,the issue of how to use the tax lever to regulate the structure of water use and to promote the intensive use of water resources is of great practical significance to the development of our country.From the perspective of protecting water resources,both the users and miners should be taxed.On May 10,2016,the Ministry of Finance,the State Administration of Taxation jointly issued “The notification concerning comprehensive promotion of resource tax reform”,announcing that China will begin a comprehensive promotion of resource tax reform since July 1,2016.According to the notification,China will first carry out a pilot water resources tax reform in Hebei province.In order to promote the comprehensive conservation and recycling of resources,based on the deployment of the party Central Committee and the State Council,9 other provinces(autonomous regions or municipalities)including Beijing,Tianjin,Shanxi,Inner Mongolia,Shandong,Henan,Sichuan,Shaanxi,Ningxia will be added to the pilot study since December 1,2017.The research methods mainly adopted in this paper are literature research method,interview method and experiential summary method.On the basis of a large number of relevant literatures,this paper makes reference to the research achievements of domestic andforeign scholars in the field of water resources tax reform.It also consults the data from International Tax,Hebei Water Conservancy and China Economic Yearbook,which provide the theoretical basis and data support for the creation of this thesis.Some authorities and enterprises concerned were visited to grasp the problems and practical experience in the reform of water resources tax.At the same time,the actual situation of Hebei Province water resources tax reform experiment was analyzed,and on the basis of the research on the reform measures of the experiment,the paper finds out the deficiencies in the tax administration measures and the legislation of water resources tax in the reform of water resources tax.This thesis also creatively puts forward a sensible advice i.e.in order to reform water resources tax,the source of water should be controlled,meanwhile,concerned legislation process should be speeded up and the water resources tax collection and management system construction should be improved as well.Only in this way the comprehensive reform of water resources tax in China should be carried out smoothly so as to gain a sustainable development of our ecological civilization and society. |
