Study On Pilot Reform Of Water Resource Tax In Sichuan Province

Water is the origin of life and the basis for survival.Although China has the sixth largest water resource in the world,the occupancy is only one quarter of the average world level.In addition,the distribution of time and space and seasons is uneven,and the difference between North and South is very obvious.Affected by the high-intensity human activities,water resources are seriously in short supply,water waste is prominent,water environment pollution and water ecological damage are serious,which have become the bottleneck restricting the sustainable development of economy and society.Since 1980,water resources fees have been collected in China,but the problems such as lack of motivation to work in management,weak law enforcement and standard chaos have seriously affected the realization of the expected target of the water resource fee collection system.In order to promote saving,protection and rational utilization of water resources,Hebei province took the lead in implementing the pilot reform of water resource tax on July 1,2016.On December 1,2017,the water resource tax reform ushered in the first expansion,and nine provinces and cities including Hebei,Tianjin,Shanxi and Sichuan,were included in the pilot program.As the only abundant water province in the pilot project,Sichuan has a reference significance for the unreformed regions,especially the southern provinces,in terms of tax system design,implementation effect and collection and management problems based on water resource tax system reform as the core,focusing on water resource tax reform in Sichuan province,this paper studies the basic theory of water resource tax is imposed,water resource tax reform situation of Sichuan province and results,the problems existing in the reform on water resources,foreign management experience for reference,expansion policy Suggestions,so as to provide reference for implemented on water resources in the future.Based on the domestic and foreign research results on water resource tax,this paper uses the methods of literature research,comparative analysis and case analysis to systematically and comprehensively discuss the pilot reform of water resource tax in six parts.The first part is the introduction,which introduces the background,purpose and significance of the topic,summarizes the research trends of water resource tax at home and abroad,and puts forward the innovation and shortcomings of this paper.The second part mainly introduces the general situation and theoretical basis of the pilot reform of water resource tax in Sichuan province.The third part analyzes the policy system and economic benefits before and after the reform of Sichuan Water Resource Tax,and summarizes the results of the reform.The fourth part analyzes the current situation of water resource tax collection and management in Sichuan Province,and discusses the problems and reasons existing in the reform.The fifth part introduces the operation status of foreign water tax and summarizes the management experience that can be used for reference in China.The sixth part proposes further improvement of the policy suggestion on water resource tax reform in Sichuan province,which provides a reference for the comprehensive development of water resource tax.