Study On The Perfection Of Water Resources Tax System In China

The report to the 18 th national congress of the communist party of China(CPC)incorporated ecological civilization construction into the five-pronged overall plan for building socialism with Chinese characteristics and put forward the idea of building a beautiful China.As an important part of ecological civilization construction,the protection of water resources has a direct bearing on the outcome of building a beautiful China.As is known to all,China has a large amount of water resources,but the distribution of water resources is uneven,and the per capita water resources are seriously insufficient,and the problem of water resources shortage seriously restricts economic development.Since 1980,China has been collecting water resource fees throughout the country in order to promote the protection of water resources and realize the optimal distribution of water resources.On July 1,2016,China comprehensively promoted the reform of resource tax.As a component of resources tax,water resources tax started to be piloted in hebei province.A year and a half after,Serious groundwater overextraction,low efficiency of water resources use and large consumption of water by special industries in hebei province have been greatly improved.Based on the successful experience of the pilot reform of water resources tax in hebei province,nine provinces(autonomous regions and municipalities directly under the central government)including Beijing,tianjin and shanxi were also included in the pilot on December 1,2017.The expansion of the pilot water resources tax has further promoted the economical and intensive use of water resources in China.China's resource tax law was enacted on aug 26,2019,leaving room for water resources tax to be incorporated into the law.This paper mainly through the case analysis method to analyze the results of water resources tax system in Shanxi Province,and sum up the problems,and put forward suggestions.Firstly,this paper analyzes the necessity of water resources tax from the theoretical basis and practical effect.Then,this paper analyzes the current situation of water resources tax system in China,mainly introduces the development process of water resources tax reform in China,the similarities and differences of water resources tax systems in ten pilot areas and the implementation effect.Then,this paper,taking Shanxi Province as an example to the analyzed results water resources tax system in China,mainly introduced the reasons of selecting Shanxi Province for case analysis,and the overall effectiveness of water resources tax reform in Shanxi Province.Based on the case analysis of two enterprises,this paper explores the influence of water resource tax reform in Shanxi Province on water conservation in enterprises,and summarizes the problems of the water resources tax system in Shanxi Province.Then,this paper introduces the water resources tax system of Russia,Netherlands and Germany,and analyzes the experience of these countries' water resources tax system for our country.Finally,this paper puts forward the policy Suggestions to perfect the water resources tax system in China,mainly from the two aspects of perfecting the elements of the tax system and perfecting the supporting measures.Through the case analysis of Shanxi Province,it can be seen that remarkable achievements have been made after the implementation of the water resource tax system in Shanxi Province,which are mainly reflected in the optimization of water use structure,the improvement of water use efficiency and the specification of water use procedures.But there are also some problems,including the tax system is not perfect,and the collection and management of tax need to be optimized.By analyzing the experience of water resource tax system in foreign countries,this paper puts forward some policy Suggestions to improve the water resource tax system in China.In terms of tax system elements,the main body of tax payers should be divided scientifically,the difference of tax standard should be reduced,and the scope of tax preference should be expanded.In terms of supporting measures,the management of water access permit is more standardized,the public water supply in cities and towns is more advanced,and the information sharing mechanism is more perfect.