荷兰地下水税的终结及借鉴  

Cancellation of Dutch groundwater tax and its lessons

作　　者：梁宁[1] 刘蒨[1] 那英军[1] LIANG Ning;LIU Qian;NA Yingjun(Development Research Center of Ministry of Water Resources,Beijing 100038,China)

机构地区：[1]水利部发展研究中心

出　　处：《水利经济》2019年第4期64-68,78,共6页Journal of Economics of Water Resources

摘　　要：通过系统研究荷兰地下水税从诞生到终结的全过程,从制度设计、环境影响、经济作用、纳税人影响以及对地下水管理作用5个维度对其失败原因进行剖析,借鉴其经验教训,提出我国水资源税改革在政策制定和实践探索中应注意的问题及相应的对策建议,为我国水资源税费改革提供参考。Through the systematic researches on the whole process of the Dutch groundwater tax from its birth to the end,the causes for failure are deeply analyzed from the system design,environmental impacts,economic effect,taxpayer influence and the impacts of the groundwater management.From its experience and lessons,some suggestions for the formulation of policies and practices of the tax reform of water resources in China are put forward so as to provide certain reference for its implementation.

关 键 词：地下水税 税费改革 绿色税收 荷兰 

分 类 号：F812.42[经济管理—财政学]