贵州省水资源费改税面临问题及对策研究

Issues related to replacement of water resources fees with tax in Guizhou Province

随着新时期我国治水主要矛盾发生变化,治水思路也作出相应调整。水资源税费改革正是适应新时代水利改革发展、践行新时期治水思路的重要举措之一。作为欠发达地区,贵州省水资源费改税工作虽尚未开始,但难度和面临的挑战均应予以重视。基于贵州经济社会发展状况,对贵州水资源费改税必要性和存在问题进行深入分析,并在此基础上提出费改税的目标、原则及征税建议。

Along with changes of key elements involved in water governance and new challenges emerged in the new age, the principle of water governance needs to be adjusted and the measure of replacing water resources fee with tax can be used to put the new water governance strategy into practice. In the less developed Guizhou Province, the approach of replacing water resources fee with tax has not been initiated. However, challenges should not be underestimated and in-depth analysis on the necessity and relevant issues should be taken based on local conditions and social and economic development. The policy target, principles and suggestions are recommended accordingly.