论水资源税在我国的建构

Discussing the Construction of Water Resources Tax in China

我国水资源总量丰富,但存在分布和利用上的不均衡,造成水资源相对短缺。目前正在进行的水资源征税试点工作的核心在于调节水资源需求,促进水资源利用的可持续发展。通过梳理水资源征税理论和国外水资源税立法实践,探讨水资源的概念,认为我国水资源税的构建应该结合我国实际,从纳税人、税率、税收优惠等方面综合考虑。

China has an abundant total amount of water resources, but it is unbalanced in distribution and utilization, which cause a relative shortage of water resources. At present, the pilot of water resources taxation is to adjust the demand of water resources and promote the sustainable development of water resources. This article explored the concept of water resources and the theoretical basis for taxation of water resources to provide sufficient legal basis for China, and learned the experience from foreign taxation, deemed the construction of Chinese water resources tax should be combined with the actual situation in China, and consider from taxpayer, tax rates,preferential tax policy and so on.