我国水资源税改革及推进策略研究

发布时间：2018-08-15 13:49

【摘要】：水是生命的源泉,是人类社会发展的物质基础,是实现可持续发展的重要战略资源。我国幅员辽阔,水资源总量丰富,但复杂的自然环境也致使我国水资源在时空上分布严重不均匀,且由于我国处于社会主义初级阶段,早期粗放型的经济发展方式造成了严重的水资源浪费及污染,为日后社会经济发展埋下隐患。随着我国经济的进一步发展,现有的水资源管理制度已经无法有效的治理日益严峻的水资源浪费及污染问题,水资源问题已经威胁到我国经济的健康可持续发展。因此,国家税务总局与财政部在2016年5月联合发布了《关于全面推进资源税改革的通知》,通知指出我国将在全国范围内选出试点地区实施水资源费改税的改革。当月9日,财政部、国家税务总局和水利部于发布《水资源税改革试点暂行办法》,将河北省作为水资源税改革的试点省份,于2016年7月1日试点征收水资源税。水资源税试点工作开展近11个月的时间,虽然在经济、环保及制度方面都取得了一定的成效,但其在全国范围内推进仍面临一定障碍,如何有效解决这些障碍,对于推动水资源税的全面征收、推进资源税的深化改革以及切实的达到保护水资源的目标都有着至关重要的作用。在这种背景下,首先,本研究从水资源税的界定及理论基础、水资源税改革及推进的动因、水资源税改革推进的阻碍等角度对学者们的观点进行了整理和分析,为我国水资源税改革及推进策略的研究提供了理论支撑。其次,对我国水资源现状及现行水资源保护措施存在的不足进行分析,在此基础上通过对比分析法,对“税”与“费”进行对比分析,进而对我国水资源税改革及推广的必要性进行论证;并从水权归属、社会环境及国外经验支持三个方面对水资源税改革及推进的可行性进行论证,从而得出在我国水资源税改革及推进是必要且可行的结论。第三,运用案例分析法,以水资源税改革试点地区河北省为例,从水资源税征收原则及思路、税收要素及确定、税收征管及相关水利体制改革四个方面对河北省水资源税试点征收方案进行规范分析,并在此基础上对试点地区征税取得成效进行概括整理,从而得出水资源税改革不仅可以起到提高纳税人节水意识从而达到保护水资源目的的作用,同时还具有规范水权交易秩序及增加财政收入的作用。最后,在纵观全国水资源问题和前文综合研究的基础上,得出我国水资源税改革在全面推进过程中将面临严峻的制度、法律、技术及现实阻碍,并据此对比国外水资源税税制成熟国家经验,提出在我国水资源税改革及推进的进程中,应注重对水资源管理制度的建立健全、注重水资源税立法及水资源市场监管的加强,注重水资源税征收模式的创新,注重水资源税税制体系的完善及注重征收奖励机制的构建,进而从策略上保障水资源税改革及推进的有效实施。
[Abstract]:Water is the source of life, the material foundation of the development of human society, and the important strategic resource to realize sustainable development. China has a vast territory and abundant total water resources, but the complex natural environment also causes the distribution of water resources in time and space to be seriously uneven, and because our country is in the primary stage of socialism, The early extensive mode of economic development caused serious waste and pollution of water resources, which laid hidden dangers for social and economic development in the future. With the further development of our economy, the existing water resources management system has been unable to effectively deal with the increasingly serious water resources waste and pollution problems, water resources problems have threatened the healthy and sustainable development of our economy. Therefore, in May 2016, the State Administration of Taxation and the Ministry of Finance jointly issued the Circular on comprehensively promoting the Reform of Resource tax, in which it was pointed out that China would select pilot areas to carry out the reform of water resources tax reform. On September 9, the Ministry of Finance, the State Administration of Taxation and the Ministry of Water Resources issued the interim measures for Water Resources tax Reform. Hebei Province, as a pilot province of water resources tax reform, was piloted to collect water resources tax on July 1, 2016. Although the pilot work of water resources tax has been carried out for nearly 11 months, although it has achieved certain results in economic, environmental and institutional aspects, it still faces certain obstacles in promoting it throughout the country, and how to solve these obstacles effectively. It plays an important role in promoting the comprehensive collection of water resources tax, deepening the reform of resource tax and realistically achieving the goal of protecting water resources. Under this background, first of all, from the definition and theoretical basis of water resources tax, the reasons of water resources tax reform and promotion, and the obstacles of water resources tax reform, this paper collates and analyzes the viewpoints of the scholars, such as the definition and theoretical basis of water resources tax, the motivation of water resources tax reform and the obstacles to water tax reform. It provides theoretical support for the research of water resources tax reform and promotion strategy in China. Secondly, the current situation of water resources in China and the shortcomings of current water resources protection measures are analyzed. On the basis of this, the comparative analysis of "tax" and "fee" is carried out through comparative analysis. Then the necessity of reforming and popularizing water resources tax in our country is demonstrated, and the feasibility of water resources tax reform and promotion is demonstrated from three aspects: the ownership of water rights, social environment and the support of foreign experience. The conclusion is that it is necessary and feasible to reform and promote the tax on water resources in our country. Third, using the case analysis method, taking Hebei Province as an example, from the water resources tax collection principles and ideas, tax elements and determination, Tax collection and management and related reform of water conservancy system in four aspects of Hebei Province water resources tax pilot collection program normative analysis, and on this basis of the pilot area tax achievements are summarized and sorted out. It is concluded that the reform of water resources tax can not only improve the taxpayers' consciousness of saving water and achieve the purpose of protecting water resources, but also regulate the order of water rights trading and increase the financial revenue. Finally, on the basis of a comprehensive study of the national water resources problem and the previous comprehensive research, it is concluded that China's water resources tax reform will face severe institutional, legal, technical and practical obstacles in the process of comprehensive promotion. Based on the comparison of the national experiences of foreign countries, this paper puts forward that in the process of reforming and promoting the tax system of water resources, we should pay attention to the establishment and perfection of water resources management system, the legislation of water resources tax and the strengthening of supervision of water resources market. We should pay attention to the innovation of water resources tax collection mode, the perfection of water resources tax system and the construction of tax incentive mechanism so as to guarantee the effective implementation of water resources tax reform and promotion.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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