Research On The Improvement Of Tax System Of Water Resource

The water resource tax reform is an institutional innovation under the new era conditions.Taking this as an opportunity,the national water resources management department can realize the transformation of functions through its own reforms and move toward “smart water conservancy”.As an important pilot of China's water resources tax reform,Shanxi Province has a tight time and heavy task in the pilot reform of water resources taxation.It is necessary to improve the efficiency of implementation under the guidance of policies,and to implement the foundation for sustainable development of water resources tax reform.The strategy is the guideline.Taking the objective situation of the pilot water resources as the starting point,we will consider the expansion strategy of water resources tax reform and effectively improve the water resources management level.This thesis uses the methods of social survey,comparative analysis and experience summarization,combined with the background of the national water resources tax reform policy and the actual situation of Shanxi Province to implement the water resource fee reform tax,focusing on the issue of water resource fee reform,focusing on the following issues: First,combing the relevant regulations and logical relations of China's water resources tax;Second,the specific content and management status of water resources tax reform in Shanxi Province,problems and causes in the process of water resources tax reform;Third,foreign water resources tax The practice and experience of the reform;fourth,China's water resources tax reform recommendations and safeguards.The research results show that Shanxi Province has achieved certain results after the implementation of water resources tax,but at the same time it still faces the need to improve the legislative mechanism,the water tax tax legal system is not mature,the law enforcement rigidity is insufficient,the water resource fee collection lacks transparency,and the reform system design is not perfect.The problem.Learning from the experience of foreign water tax reform,we should further improve the taxation laws and regulations system,establish a special management organization,and implement water resources tax collection and punishment.From a policy perspective,the system design of water tax reform should be carried out as a whole,and the principles,ideas and steps of tax reform should be further clarified,and the smooth implementation of water resource tax reform shouldbe promoted through laws,management and publicity.