Problems And Countermeasures In The Process Of Water Resources Tax Collection And Management

As a developing country,China's population ranks first in the world.In the early development,it is inevitable that excessive waste of water resources in exchange for rapid economic development.As a country with shortage of fresh water resources,in the process of development,the demand of the whole society for water resources gradually increases with the economic development,and now it has far exceeded the normal affordability of water resources,which seriously restricts the sustainable development of economy and society.Moreover,the existing water resources fee can not meet the needs of management and protection of water resources,nor can it optimize the social water structure.Therefore,drawing lessons from foreign experience,water resources tax arises at the historic moment.Shanxi Province,as the second batch of pilot provinces to collect water resources tax,has exposed a series of problems in the process of collection and management,which reflects the need for improvement of water resources tax.Taking X county of Shanxi Province as an example,this paper points out the shortage of water resources fee collection in the current environment,and the water resources tax is produced in a natural way and is expected to be returned.However,water resources tax has been collected since December2017.Under the active communication and cooperation between the tax authorities of county X and the water administrative department of county x,there are still a series of problems in the actual collection and management process.Through the active cooperation with the county water administration department,starting from the source of the collection and management work flow,the paper points out the links of the problems,analyzes the causes of the problems,puts forward the measures to solve the problems,gives the countermeasures to solve the similar problems,and puts forward suggestions on how to better carry out the water resources tax collection and management work,so as to achieve the goal of saving water and water conservation for the whole people and optimizing the structure of social water use Yes.