Research On The Issues And Countermeasures Of Reform In Water Resources Tax In Shandong Province

The water resources and environment that China is facing at the present stage is not satisfactory.Based on the analysis of per capita water resources,it can not reach the global average standard.Moreover,there is an obvious uneven distribution of water resources in time and space.In order to further coordinate China's water resources and environment,the Chinese government has specially launched the Interim Measures for the pilot reform of water resources tax,which clearly states that the water resources tax will be officially pilot from July 1,2016.As the name suggests,water resources tax is closely related to water resources,which mainly reflects the degree of attention to the value of water resources in China.With the steady progress of resource tax reform,phased results have been achieved.On this basis,the resource tax law of the people's Republic of China(Draft for comments)was launched at the end of 2017,which emphasizes that China's water resource tax and related taxes are still in the pilot stage.According to the standards of the interim measures,the pilot scope of the water resources tax meeting will be further extended from December 1,2017,in which 9 provinces(autonomous regions and municipalities)including Beijing,Tianjin and Shanxi will be included in the pilot scope.At present,China's water resources tax has just begun,and is still in its infancy.A reasonable water resources tax system can give full play to the value of resources,make outstanding contributions to economic regulation,and ensure the sustainable development of market economy.In this case,China's water resources tax system should be optimized as soon as possible.This paper consists of six chapters.Chapter 1 will focus on the research background,research value,research content,research methods,current research results and the innovation of this paper.The second chapter will focus on the specific meaning of water resources tax reform and the corresponding advanced theory.It mainly involves Pigou tax theory,public goods theory and sustainable development theory.In the third chapter,empirical research will be carried out,starting from the specific achievements and development of water resources tax reform pilot in Shandong Province,to carry out a comprehensive investigation and further grasp the problems,including unscientific system,unreasonable collection and management,imperfect infrastructure,and difficulties in maintaining adequate coordination among departments,These problems are mainly due to the lack of adequate legal system as a guarantee,unscientific collection and management mode,lack of value incentive system,and conflicts of interest among departments,so as to evaluate the common problems existing in China's water resources tax reform.The fourth chapter,based on the three dimensions of system,economy and ecology,studies the actual results of water resources tax reform in Shandong Province.The fifth chapter summarizes and draws on the practice and theoretical achievements of the relevant systems in the world,which mainly involves the improvement of rules and regulations,the setting of scientific tax standards,the extension of tax coverage,the reasonable definition of taxpayers,and the exclusive use of tax funds.In the sixth chapter,it puts forward some practical improvement programs,including speeding up the legislative process,raising the legislative level,standardizing the tax collection and management,optimizing the infrastructure,realizing information sharing and joint punishment.Chapter seven,summary and prospect.To ensure that the author's research can provide positive and useful guidance for the reform of water resources tax nationwide.