我国征收水资源税的法律思考

A Study on Perfecting the Legal System of Water Resources Tax in China

水是人类赖以生存的宝贵资源,但当前我国的水资源却面临着数量匮乏,分布不均,利用率低下,污染严重等问题。为了能更好地保护我国的水资源,提高水资源的利用效率,需要对我国的水资源税收制度进行进一步的完善。笔者分析了我国水资源开发利用的现状及存在的问题,论证了开征水资源税的必要性,介绍了世界各国在水资源税方面的制度规定,借鉴国际经验,提出了科学设计税制、加强部门合作以完善税收管理、合理高效使用税款等建立我国水资源税的建议,对我国水资源税的开征进行了初步的设计。

Water is the valuable natural resources for mankind＇s survival and development.However,there are many problems,such as lack of quantity,uneven distribution,low utilization ratio,severe pollution and so on.In order to protect water resources and improve water utilization efficiency,we should perfect the water resources taxes system.Based on that,the status quo and problems that exist in the development and utilization of water resources were analyzed.It also argued the necessity of levying water resources taxes system and introduced the systems that other countries used.It was proposed that we should learn from international experience and presents some suggestions to build water resources taxes system,like designing the tax system scientifically,strengthening cooperation to perfect tax administration,using the tax reasonably and effectively and so on.The paper proposed tentative conception of water resources taxes system.