Research On The Practice Of Water Resource Tax Reform

Water resources are essential for human survival and have an important impact on people's production and life.Water is the basis of many products and services,but also an important material,which also has a significant impact on the country's economic development.China's water resources are very scarce,more people less water,water resources distribution is not balanced.With the continuous advancement of the economy and society,the problem of water shortage has become very serious,which is also an important factor restricting the environmental quality.There are some defects in the system of water resource levy period,which makes the reform of water resource fee tax extremely urgent.We will adhere to the basic state policy of conserving resources and protecting the environment,treat the ecological environment as if it were our lives,coordinate efforts to improve the system of mountains,rivers,forests,farmland,lakes and grasslands,and put in place the strictest system for protecting the ecological environment,so as to develop a green way of development and a way of life.In this context,the state has decided to carry out the reform of water resource tax,and haslisted 10 cities including Hebei,Beijing and Inner Mongolia as pilot cities to implement the next step of water resource tax reform policy.This paper mainly used literature research method,comparative analysis method,investigation analysis method,starting from the practice of water resource tax reform in yijin horuo banner of Inner Mongolia,found that although some achievements have been made in the reform,there are still problems such as unreasonable design of water resource tax system and great difficulty in collection and management.The in-depth study is caused by the simple design idea of water resource tax system and the complex actual collection situation.Therefore,combining with the foreign practice experience,this paper puts forward the Suggestions of designing the relevant elements of water resource tax reasonably and standardizing the collection and management process,so as to do a good job in the reform of water resource tax.