| As the basic material and economic resources for the development of human society,water resources have an important strategic position self-evident.In the early stage of rapid economic development,extensive and over-exploitation methods caused a lot of waste of water resources,and the problem of water shortages has severely restricted social and economic development.In 2016,under the general environment of resource tax reform,in order to promote the rational use of various resources,especially to improve the rational development of water resources,the state began to implement fee-to-tax management on water resources utilization.Henan Province is currently the second batch of water resource tax reform pilot cities in my country.Tax reform arrangements were carried out at the end of 2017,and the collection of water resources tax in various cities and counties was officially launched.According to the unified arrangement of the whole province,Qixian actively carried out water resource tax reform,promoted the process of fee-to-tax reform,introduced strict taxation measures,and improved the operation process of water resource tax collection.The original water conservancy authority will conduct unified management and collection,and change it to the corresponding taxation department.This strengthens the compulsory collection and management,which plays a very important role in curbing the leakage,under-collection and arrears of water resources fees.However,as the water resource tax system management in Qixian County is in the early stage of reform,there are still problems in water metering,collection and management models,and tax-enterprise coordination.If these problems are not resolved,it will affect the collection of local water resource taxes and the effective use of water resources in Qixian County,will not be conducive to the implementation of the water resource tax reform system of the state and Henan Province,and will even seriously affect the local economic development of Qixian County.This article focuses on the issue of water resource fee reform and tax reform in Qixian County,Henan Province as the research object.Based on the background of water resource fee reform,this paper demonstrates the reform of water resource fee through tax and fee comparison in Qi County.Necessity,analyze Qi County’s water resource tax collection and management model and operation process,comprehensively evaluate the effectiveness and existing problems of Qi County’s water resource fee reform,and make targeted improvement suggestions.Through the research on the practice of water resource fee reform and tax collection and management in Qixian County,Henan Province,explore and optimize water resource tax system management measures,and provide reproducible and referenceable water resource taxation management experience. |
