水资源课税问题研究

Research on the Water Tax

中国是一个人口众多、水资源日益锐减、水污染极其严重的国家,因此,在中国21世纪议程中水资源的保护与开发利用已经列入了中国可持续发展战略之中。对水资源课税问题的研究是一个与时俱进的时代课题,这不只是关系到水资源在资源税改革中所起到的关键性作用,这更是关系到中国13亿人口生存和发展的重要战略性研究。基于此,通过研究水资源税和水污染税收制度的建立和完善,来增加人们节水环保的意识,提高对于水资源的法律约束性,在立法的基础上保护我国水资源整体环境,与我国的经济发展相协调,加快对于环境友好型、资源节约型社会的建设。

As we all know,China has a large population,decreasing water supply,and extremely serious state of water pollution.Therefore,China's Agenda of the 21st century focused on the sustainable development strategies in the protection and exploitation of water resources.Research on taxation of water resources is a progressive and contemporary issues.Which is not just of great importance in resource tax reform but also is highly related to the survival of 1.3 billion population and development important.Based on this,this research studied the construction and perfection of water tax and water pollution tax,to increase people's awareness of water-saving and environmental protection,to improve the legally binding of water resources,to protect our overall water resources on the legislative basis.This will coordinate with China's economic development and speed up the construction of resource-saving and environment-friendly society.