构建中国水资源税制度研究

发布时间：2018-11-04 16:56

【摘要】：水作为人类赖以生存的源泉,对人类社会的发展进步有着不可替代的作用和意义。现如今,水资源也不单单是狭义上的自然资源,由于其独一无二的特殊性,时刻伴随着百姓生活、社会生产和国家建设的方方面面,所以水资源也是重要的经济战略资源。因此对其合理地开发利用就显得尤为重要。进入21世纪以来,我国经济快速发展。但在目前全球缺水且污染日益恶化的大背景下,中国的水资源状况更加不容乐观。基于目前我国人均占有水资源量少、区域间水资源分配不均衡、水资源利用效率低、浪费与污染严重和突出的供求矛盾等现状,如何改善这样的水资源状况且持续有效地利用好水资源成为迫切需要解决的问题。虽然中国目前有较成熟的水资源费制度,但是在多年的运行过程中又出现了诸多问题。且在目前中国快速发展的大背景下,水资源费已经不足以支撑起其经济调节的作用。基于此,税收制度的优越性便体现出来。清费立税,使税收能够在充分发挥经济杠杆的作用,生成一种合理利用水资源促进经济发展再反助推水资源可持续利用的良性循环模式。因此在党的十八届三中全会指出的“加快资源税改革”的背景下,2016年5月初财政部、国家税务总局发布的《关于全面推进资源税改革的通知》及配套细则指出,将扩大资源税征收范围,先在河北省开展水资源税试点。试点初期效果初见,但也存在了诸多问题。本文就中国水资源费运行状况以及水资源税改革试点情况进行研究分析,并通过借鉴国外开征水资源税的优秀实践经验对中国水资源税制度的推进和完善给出相关合理的探讨。本题借鉴国内外关于水资源税的研究成果,综合采用规范分析法和比较分析法等方法,分五个部分对构建中国水资源税制度研究进行全面、系统的论述。第一章以本题的研究背景及意义为出发点,总结了国内外研究水资源税的相关动态,提出本题的可能创新及不足之处;第二章介绍开征水资源税的理论基础,分析了中国目前开征水资源税的现实意义;第三章分析中国开征水资源费至水资源税的发展历程及现状,总结水资源税改革试点存在的问题并对其进行分析。第四章介绍国外水资源税运行状况,总结其优秀的实践经验,结合中国自身水资源费制度以及水资源税改革试点情况分析其对中国的借鉴参考作用;第五章在结合中国当前资源税改革背景下的水资源税改革试点现状,针对性地提出了具有现实意义的构建中国水资源税制度的相关探讨。
[Abstract]:As the source of human existence, water plays an irreplaceable role in the development and progress of human society. Nowadays, water resources are not only natural resources in narrow sense, but also important economic strategic resources because of its unique particularity, which is accompanied by people's life, social production and all aspects of national construction. Therefore, its reasonable development and utilization is particularly important. Since entering 21 st century, our country economy develops rapidly. However, against the background of global water shortage and worsening pollution, the situation of water resources in China is not optimistic. Based on the present situation that the per capita water resources in our country is small, the distribution of water resources between regions is not balanced, the efficiency of water resources utilization is low, the contradiction between waste and pollution is serious, and the contradiction between supply and demand is prominent, etc. How to improve the situation of such water resources and make good use of water resources continuously and effectively becomes an urgent problem to be solved. Although China has a mature water resources fee system, there are many problems in its operation for many years. Under the background of China's rapid development, water resources fee is not enough to support its economic adjustment. Based on this, the superiority of the tax system is reflected. In order to give full play to the role of economic lever, the tax revenue can make use of water resources reasonably to promote economic development and then promote the sustainable utilization of water resources. Therefore, against the background of "speeding up the reform of resource tax" as pointed out in the third Plenary session of the 18th CPC Central Committee, in early May 2016, the Ministry of Finance and the State Administration of Taxation issued the "Circular on comprehensively promoting the Reform of Resource tax" and its supporting rules, Will expand the scope of resource tax collection, first in Hebei Province water tax pilot. The initial effect of the pilot was first seen, but there are also many problems. This paper makes a research and analysis on the operation of water resources fee in China and the pilot cases of water resources tax reform, and gives a reasonable discussion on the promotion and perfection of China's water resources tax system through drawing lessons from the excellent practical experience of foreign countries in levying water resources tax. This paper draws lessons from the domestic and foreign research results on water resources tax, synthetically adopts the methods of normative analysis and comparative analysis, and divides into five parts to make a comprehensive and systematic discussion on the construction of water resources tax system in China. The first chapter is based on the research background and significance of this topic, summarizes the domestic and foreign research on the trends of water resources tax, and puts forward the possible innovation and shortcomings of this topic; The second chapter introduces the theoretical basis of the introduction of water resources tax, and analyzes the practical significance of the introduction of water resources tax in China. The third chapter analyzes the development course and present situation of water resources tax in China, summarizes the problems existing in the pilot reform of water resources tax and analyzes it. The fourth chapter introduces the operation of water resources tax in foreign countries, summarizes its excellent practical experience, and analyzes its reference to China in light of China's own water resources fee system and the pilot project of water resources tax reform. In the fifth chapter, in combination with the current situation of water resources tax reform in China, the author puts forward the practical significance of constructing the water resources tax system in China.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

【共引文献】