水资源税的性质与我国水资源税制的发展与完善

Nature of Water Resources Tax and Development and Improvement of China's Water Resources Tax System

水资源税改革与完善是我国绿色税制改革的重要内容。水资源税应围绕水资源节约利用的调节和水资源保护两个方面进行。但我国现行的水资源税试点方案在税制规则上弱化了对水资源利用的调节功能,在用税规则上弱化了对水资源的保护功能。因此,完善我国水资源税制,应在要素设置上加强节水调节:在纳税人合理负担的基础上,提高水资源税税负水平;完善课税环节设置,完善纳税人以及扣缴义务人的规范,并设置针对性税收优惠;在水资源税的使用上,保证水资源税专项税性质,同时合理划分水资源税在政府之间的分享比例,以利于对水资源的有效保护。

The reform and improvement of water resources tax is an important part of China＇s green tax reform. It should be based on two aspects： the regulation of the conservation and utilization of water resources and the protection of water resources. However,the pilot scheme of current water resources in China weakens the regulatory function of water resources utilization in the tax rules and the protection function of water resources in the application of tax rules. Therefore,in order to improve China＇ s water resource tax system,water saving regulation should be strengthened in the setting of factors： to increase the level of taxation of water resources on the basis of taxpayers＇ reasonable burdens; to improve taxation links and the norms of taxpayers and withholding agents; to establish a targeted preferential tax system. In the application of water resources tax,firstly,it is important to ensure the nature of the special tax on water resources tax. Secondly,it is indispensible to reasonably divide the proportion of water resources tax sharing between governments so as to facilitate the effective protection of water resources.