| Water resources are one of the basic substances indispensable for human production and social development.China’s vast territory,abundant water resources,with a total of 2,700 billion cubic meters of freshwater resources,accounting for 6% of the world,but from the perspective of per capita water resources,China’s possession is only 1/4 of the world level,coupled with the uneven distribution of water resources,being Nando North less,the water resources north of the Yangtze River occupies only 19% of the national scope.At the same time,China’s water resources are sorely polluted,and the utilization rate of water resources is also low,these problems have become one of the factors that restrict the social and economic development of China.Therefore,in order to improve the current situation of water resources in China,China introduced the document of water resources tax pilot reform in 2016.Water resource tax is a resource tax levied on units or individuals who directly or indirectly take water,and its purpose is to protect water resources and maintain sustainable ecological development.The special property of water resources determines that it has certain differences with other taxes in terms of tax collection and management.The pilot reform of water resources tax has been carried out in 10 provinces and cities in China,and the reform is beginning to bear fruit,but a series of problems in the collection and administration have been gradually exposed in the pilot reform.The soundness of the water resources tax collection and management system is directly related to the effectiveness of the water resources tax reform and has a key value for the protection of water resources.Therefore,analyzing the current problems highlighted in the collection and administration and formulating solutions can help improve the overall tax collection and administration level.This paper analyzes the current situation of water resources tax collection and administration,and uses literature research method,case study method and interview method to explore the problems of water resources tax collection and administration in Sichuan Province,and analyze the causes in order to put forward reasonable suggestions.The first part is the introduction,which mainly describes the background of the selected topic,the theoretical and practical significance,and reviews the literature on water resources tax collection and administration at home and abroad,and explains the main contents,research methods,innovations and shortcomings of this study.The second part focuses on the basic concepts of water resources tax and water resources tax collection and management,and analyzes them with the relevant theoretical basis.The third part focuses on the current situation of water resources tax collection and administration in Sichuan Province from a practical point of view,including institutional,economic and ecological aspects,and further supplements the real situation of water resources tax collection and administration with the interview method.Part IV provides a specific analysis of the outstanding problems and causes of water resources tax collection and administration in Sichuan Province.The fifth part provides suggestions and countermeasures to further improve the water resources tax collection and administration system in Sichuan Province in order to continuously improve the collection and administration system,the collection and administration work,improve the infrastructure construction and strengthen the departmental collaboration mechanism.The sixth part summarizes the whole text.Although the water resources tax collection and management in Sichuan Province has achieved certain results,there are still some problems that are worth reflecting and learning from.For example,the collection and management system is not perfect,the collection and management work is not standardized,the infrastructure is not fully implemented,and the departmental collaboration mechanism is not perfect.In the future,it is recommended to further improve the water resources tax collection and management system,perfect the water resources tax collection and management work,guarantee the construction of monitoring facilities,strengthen inter-departmental coordination and cooperation,and gradually improve the water resources tax collection and management system in Sichuan Province. |
