Study On The Pilot Reform Of Water Resources Tax In China

Water resource tax is one of the important factors in the sustainable development of human society.China's per capita water resources are lower than the world average,and China's vast territory,uneven distribution of water resources,different climatic conditions,precipitation is not consistent,resulting in China's water resources situation is worrying.Hebei Province has arid climate,low precipitation and unreasonable water collection structure.In order to improve the situation of water resources in China,The Interim Measures for the Pilot reform of Water Resources Tax provide for the pilot of water resources tax in Hebei Province on July 1,2016.The implementation of water resources tax shows the importance of the state's ecological environment for water resources,and hopes that in the form of taxation,the public will realize the scarcity and preciousness of water resources,cultivate the habit of saving water,improve the ecological environment of water resources,and increase the state financial funds.The implementation of water resources tax is of great significance to the improvement and construction of china's water resources environment.July 1st,2016,According to the Interim Measures for the Pilot reform of Water Resources Tax,Hebei Province has become the first province to pilot water resources tax.December 1st,2017,Water resources tax in Beijing,Tianjin,Shanxi,Inner Mongolia,Shandong,Henan,Sichuan,Shaanxi,Ningxia and other 9 provinces(autonomous regions,municipalities directly under the Central Government)to expand the water resources tax reform pilot.Based on the theory and thought of water resources tax,this paper uses the analysis method of literature,empirical analysis and experience summary,and makes an empirical analysis according to the data of Hebei Provincial Bureau of Statistics,Water Resources Department and Gansu Provincial Bureau of Statistics and Water Resources.This paper introduces the concept of water resources tax,expounds the theoretical basis of water resource tax from the theory of externality,the theory of resource scarcity and the theory of public goods,and analyzes the influence mechanism of water resource tax from the influence of the implementation of water resource tax on high water consumption enterprises.Based on the pilot situation of water resource tax in Hebei Province,this paper studies the results and problems of the water resourcetax pilot.The implementation of water resources tax has enhanced the awareness of water conservation,made the water collection structure more reasonable,promoted the transformation and upgrading of high water consumption enterprises,increased national fiscal revenue and improved the water resources tax collection and management system.In order to demonstrate the reform of water resource tax policy,the double differential model(DID)is adopted.Taking Hebei Province as the experimental group and Gansu Province as the control group,the study of the changes of the positive amount of industrial water used in two provinces before and after the implementation of the policy,and proved the existence of the reform of water resources tax policy.In the process of water resources tax implementation,we also found some problems,such as the increase of the tax burden of urban water supply enterprises,the imperfection of inter-departmental coordination mechanism,the imperfection of water metering facilities and the difficulty of supervision of unlicensed water collection enterprises.To this end,we analyze the theory and practice of foreign advanced water resources tax,and find that the Netherlands,Russia,France,Germany,these countries in the water resources tax more mature,have a relatively common aspect,that is,a sound legal system,specialized regulatory agencies,clear water resources tax elements and earmarks.Based on the advanced experience abroad,and in view of the problems arising in Hebei Province,we have put forward some suggestions to solve these problems,such as speeding up the process of water resources tax legislation,establishing compensation mechanism for urban water supply units,strengthening inter-departmental cooperation and management,promoting water metering facilities and strengthening the supervision of unlicensed water collection enterprises.This paper introduces the concept of water resources tax,expounds the theoretical basis of water resource tax from the theory of externality,the theory of resource scarcity and the theory of public goods,and analyzes the influence mechanism of water resource tax from the influence of the implementation of water resource tax on high water consumption enterprises.Based on the pilot situation of water resource tax in Hebei Province,this paper studies the results and problems of the water resourcetax pilot.The implementation of water resources tax has enhanced the awareness of water conservation,made the water collection structure more reasonable,promoted the transformation and upgrading of high water consumption enterprises,increased national fiscal revenue and improved the water resources tax collection and management system.In order to demonstrate the reform of water resource tax policy,the double differential model(DID)is adopted.Taking Hebei Province as the experimental group and Gansu Province as the control group,the study of the changes of the positive amount of industrial water used in two provinces before and after the implementation of the policy,and proved the existence of the reform of water resources tax policy.In the process of water resources tax implementation,we also found some problems,such as the increase of the tax burden of urban water supply enterprises,the imperfection of inter-departmental coordination mechanism,the imperfection of water metering facilities and the difficulty of supervision of unlicensed water collection enterprises.To this end,we analyze the theory and practice of foreign advanced water resources tax,and find that the Netherlands,Russia,France,Germany,these countries in the water resources tax more mature,have a relatively common aspect,that is,a sound legal system,specialized regulatory agencies,clear water resources tax elements and earmarks.Based on the advanced experience abroad,and in view of the problems arising in Hebei Province,we have put forward some suggestions to solve these problems,such as speeding up the process of water resources tax legislation,establishing compensation mechanism for urban water supply units,strengthening inter-departmental cooperation and management,promoting water metering facilities and strengthening the supervision of unlicensed water collection enterprises.In addressing the problems in Hebei Province,taking into account the future development trend of water resources tax,we need to create an environment where water resources tax can be popularized throughout the country,for this,we put forward proposals to promote the introduction of water resources tax,including strengthening the water resources tax publicity,the establishment of water resources tax incentive mechanism,Establish a water price adjustment and compensation mechanism and strengthen the management of water resources tax collection.From the point of view of the pilot reform of water resource tax in Hebei Province,the promotion of water resourcetax in the whole country is a necessity,which can achieve the goal of saving water resources,increasing national tax revenue and improving the ecological environment of water resources.