我国水资源税研究

发布时间：2018-05-05 09:05

本文选题：水资源 + 水资源税　；参考：《上海国家会计学院》2017年硕士论文

【摘要】：随着“十三五”规划将生态文明建设上升为国家战略的高度、水权交易平台的开放以及近期有关“水生态文明城市建设”等概念的提出,我国对水资源的保护工作愈发重视。国家对水资源的保护措施诸多,水资源税也是保护水资源的手段之一。本文将从税收的角度来研究我国征收水资源税在水资源保护方面所发挥的独特作用。目前,我国水资源税仅在河北省展开试行。我国水资源税税收体系尚处于摸索阶段。本文以文献研究法为主要研究方法。首先,从我国水资源现状、水资源税相关税种、我国水资源费改税现状、目前在河北省改革试点的现状等角度出发,提出我国进行水资源税改革的迫切性与必要性。其次,通过研究比较俄罗斯、德国、荷兰等水资源税实践丰富的国家,汲取其成功经验,并结合我国水资源现状以及我国发展现状等具体国情,从纳税人、征税范围、税率、税收优惠以及征收管理等税收要素分别陈述我国在征收水资源税方面所应该注意到的一些问题,并最终得出有关我国水资源税税制设计的建议。有关我国水资源税税制设计建议的主要内容如下:水资源税的设立,要坚持以人为本的原则,从人类长远利益出发;要坚持因地制宜的原则,做到具体问题具体分析;要通过征税范围、税率以及税收优惠政策等税收要素,实现政策导向性作用;要与国家其他税收政策相结合等;水资源税税率的制定,要与多方要素建立起联动机制。水资源税税款的用途应多应用于水资源的保护与优化利用方面。要提高公众参与水资源税管理的参与度。
[Abstract]:With the "13th Five-Year Plan" raising the ecological civilization construction to the height of national strategy, the opening of water right trading platform and the recent concept of "water ecological civilization city construction", our country pays more and more attention to the protection of water resources. There are many measures to protect water resources, and water tax is one of the means to protect water resources. From the perspective of taxation, this paper will study the unique role of water resources tax in water resources protection. At present, China's water tax only in Hebei Province to launch a trial. Our country water resources tax revenue system is still in the groping stage. This article takes the literature research method as the main research method. First of all, the urgency and necessity of water resources tax reform in China are put forward from the angles of water resources status quo, water resources tax related tax types, water resources tax reform status quo in our country, and the current situation of pilot reform in Hebei Province at present. Secondly, by studying and comparing countries with rich practice of water resources tax, such as Russia, Germany and the Netherlands, and drawing on their successful experiences, and combining the current situation of our country's water resources and the current situation of our country's development, from the taxpayer, the scope of taxation, the tax rate, The tax factors such as tax preference and tax administration respectively state some problems that our country should pay attention to in collecting water resources tax and finally come up with some suggestions on the design of water resources tax system in our country. The main contents of the tax system design of water resources tax system in China are as follows: the establishment of water resources tax should adhere to the principle of people-oriented, from the long-term interests of mankind, to adhere to the principle of local conditions, so as to make concrete analysis of specific problems; It is necessary to realize the policy-oriented role through tax scope, tax rate and preferential tax policy, to combine with other national tax policies, and to establish a linkage mechanism with various factors to formulate the tax rate of water resources. The use of water tax should be applied to the protection and optimal utilization of water resources. Public participation in water tax management should be increased.
【学位授予单位】：上海国家会计学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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