以色列水资源税制度经验与启示  

Experience and enlightenment of water tax system in Israel

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

机构地区：[1]水利部发展研究中心,北京100038

出　　处：《水利经济》2020年第6期72-76,84,共6页Journal of Economics of Water Resources

摘　　要：以色列是水资源最为短缺、水资源税制设置最为复杂但实施效果最好的国家之一。通过系统梳理以色列水资源税制度的设立原则、法律保障、架构设计、征管措施以及税款分配等内容,分析总结其在法律保障、税制设计、税款分配、农业水资源有偿使用等方面的经验,根据得到的启示,提出了完善我国水资源有偿使用和实践的思路与建议,为推进我国水资源税费改革提供参考。Israel is one of the countries with the severe water shortage,the most complicated water tax system and the best implementation effectiveness.By systematically investigating and analyzing the establishment principles,legal protection,structural design and tax collection measures of the water tax system in Israel,the experience in legal protection,tax design,tax allocation and compensation use of agriculture water resources is analyzed and summarized.On this basis,some suggestions for improving the system and practice of compensation use of water resources in China are proposed so as to provide reference for promoting tax reform of water resources in China.

关 键 词：水资源税 税费改革 制度设计 税率设置 以色列 

分 类 号：TV213.4[水利工程—水文学及水资源] F812.42[经济管理—财政学]