国外水资源税分析与经验借鉴

An Analysis of Foreign Water Resource Tax and Its Reference for China

2016年5月,财政部、国家税务总局、水利部联合下发《水资源税改革试点暂行办法》,自2016年7月1日起在河北省实施水资源税改革试点,此举掀开了我国水资源保护的新篇章。欧洲国家较早就通过征收水资源税保护水资源和水生态环境,并取得一定成效。本文从立法情况、税收要素、税收优惠、征收管理等方面介绍了荷兰、法国、丹麦、德国、俄罗斯五国的水资源税实践和经验,以期对我国水资源税改革有所启示。

The Ministry of Finance, the State Administration of Taxation and the Ministry of Water Resources jointly issued the Interim Measures for the Pilot Reform of Water Resources Tax in May 2016, and the pilot reform of water resources tax will be carried out in Hebei Province since 1 July 2016 which opens a new chapter in China＇s water resources protection. Many European countries impose water resources tax to protect water resources and water ecological environment a long time ago and have achieved positive effects. This article introduces the practice and experience of water resources tax in the Netherlands, France, Denmark, Germany and Russia from the perspectives of legislation, tax elements, tax incentives and tax administration, which serves as a reference for China＇s water resources tax reform.