摘要
我国水资源较为紧张,实施水资源税改革对于优化用水结构、恢复生态环境、缓解水资源严峻形势具有重要意义.2016年7月1日,河北在全国率先实行水资源税改革试点.通过调研河北水资源税改革试点以来的经验做法发现,河北省水资源税改革试点取得了用水效率显著提升、地下水超采有效遏制、用水结构持续优化、水资源税收入明显增长等方面的成效.但是,水资源禀赋差异较大、税制设计有待优化、农村征缴极具难度、财政支出难以支撑是制约水资源税全面推广的重要因素.为进一步发挥好水资源税制度的作用,可从全面调研总结、分析评估精深化,合理统筹设计、税制体系科学化,紧密结合实际、税收政策灵活化,积极推进立法、各项规定标准化等四个方面进行完善,助力水资源税全面推广.
Abstract
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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