Water Resource Tax Reform:A Research and Thinkings Based on the Experience and Effect of Hebei Province
Since water resources are relatively scarce in China,it's of great significance to implement water resource tax reform to optimize water usage structure,restore ecological environment and alleviate the severe situation of water resources.On July 1,2016,Hebei took the lead to implement the pilot reform of water resource tax.Through the investigation of its experience and practice,this paper concludes that the pilot reform of water resources tax in Hebei has achieved remarkable improvements in water use efficiency,effective control of groundwater overexploitation,continuous optimization of water use structure and obvious growth of water resources tax revenue.However,there are still many factors that restrict the overall extension of water resources tax,including wide differences of water resources endowment,imperfect design of tax system,great difficulties of tax collection in rural areas and insufficient financial support for the reform.To give full play to the water resource tax system,it can be improved from the aspects as follows:comprehensive investigation and summary and in-depth analysis and evaluation,reasonable overall design and scientized tax system,close integration with reality and flexible tax policies,and proactive legislation and standardized provisions,so as to promote its comprehensive extension.
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