Study On The Optimizing Strategy Of Water Resources Taxation In Tianjin

Water is the source of human life,and it is an essential material for all living things in nature.As one of the severely water-deficient areas in the country,Tianjin has outstanding problems such as lack of water resources per capita,serious over-exploitation of groundwater,and serious water pollution.On December 1,2017,Tianjin was identified by the Party Central Committee and the State Council as one of the pilot provinces and cities to expand the water resources taxation reform.This paper takes Tianjin water resources taxation reform pilot as the research object,makes full use of the collection and management data,and carefully analyzes the reform pilot situation,effectiveness and problems in the past year,and proposes optimization suggestions.First of all,the thesis summarizes the research meaning,research content,research methods of the water resources taxation reform pilot,and points out that the fundamental purpose of the water resources reform pilot is to give full play to the regulatory effect of taxation on externalities and improve the water cost of enterprises,thus achieving the suppression of water resources.Suppress excessive exploitation and waste of water resources,saving and protecting water resources.Secondly,define the concept of water resources taxation and demonstrate the theoretical basis of water resources taxation levy.Thirdly,it expounds the tax system elements of the current water resource tax in Tianjin.By comparing the relevant indicators before and after the water resource tax reform,it introduces the effectiveness of Tianjin water resources taxation reform,analyzes the problems,and draws on the experience of foreign water resources taxation collection and management.Finally,the paper puts forward some specific suggestions for the study of Tianjin water resources taxation optimization strategy,including improving the water resources taxation system,improving the implementation of water resources taxation collection and management,and improving the supporting measures for water resources taxation.The pilot reform of water resources taxation is the need to protect the environment and rationally utilize resources.It is an important part of China's deepening fiscal and tax reform,and reflects the country's determination to rectify water resources and protect water resources.