资源税法实施背景下江西省水资源税改革适应性分析

Adaptability analysis of water resources tax reform in Jiangxi Province under the background of resource tax law

为适应《中华人民共和国资源税法》中水资源“费改税”的衔接条款,提前谋划江西省水资源税改革工作,在充分调研基础上,文章通过分析水资源禀赋条件及用水结构与江西省相近的国内典型水资源税改革试点区四川省的成功经验及难点问题,针对江西省水资源费征收管理现状,预判水资源税改革可能带来的问题与挑战,提出江西省实行水资源税改革的必要性及限制因素,并据此提出江西省水资源税改革实施适应性建议,为下一步江西省实施改革奠定良好基础。

In order to adapt to the clause of converting water resources fee to water resources tax in the Resource Tax Law and plan the reform of water resources tax in Jiangxi Province in advance,this paper analyses the successful experience and difficult problems of water resources tax reform in Sichuan Province,a province with similar water resources conditions and water consumption structure like Jiangxi Province,on the basis of comprehensive field surveys.In view of the current situation of collection and management of water resources fees in Jiangxi Province,this paper tries to predict the problems and challenges that may be brought about by the reform of water resources tax,and the necessity and constraints of implementing the reform of water resources tax in Jiangxi Province are put forward.On this basis,this paper proposes adaptive measures for reforming water resources tax in Jiangxi Province,in order to lay a good foundation for the water resources tax reform in Jiangxi Province in the next stage.