我国水资源税改革试点制度完善建议  

Some Suggestions on Improving the Pilot System of Water Resources Tax Reform in China

作　　者：刘军[1,2] 郭睿淇 周鹏 LIU Jun;GUO Ruiqi;ZHOU Peng

机构地区：[1]佛山科学技术学院经济管理学院 [2]佛山市税务学会

出　　处：《税务研究》2022年第9期49-54,共6页

摘　　要：水资源是保证民生、促进经济发展、维持绿色生态的重要资源。为更好地促进节水型社会建设,我国在河北等10个省份实施了水资源税改革试点,但试点改革的制度与形成全国统一的水资源税法要求仍有差距。应从以下几个方面完善:一是按全要素方法界定水资源税纳税人;二是按照三分类型法确定取用水类型;三是从两个维度划分取用水户类别;四是增列一些新兴取用水服务业为特种行业。通过以上规范、调整,确保水资源税纳税人的明确、征税对象的清晰、征税目标的有效实现。Water resources are important to ensure people’s livelihood,promote economic development and maintain green ecology.In order to better promote the construction of a water-saving society,China has implemented a pilot water resources tax reform in 10 provinces including Hebei,but there is still a gap between the pilot system and the requirements of forming a unified water resources tax law.The pilot system should be improved from the aspects as follows:defining water resources tax payers through the total factor method,determining the type of water withdrawal through the three-part method,dividing the category of water users from two dimensions,and adding some emerging water withdrawal services as special industries,so as to ensure that the water resources tax payers are well defined,the taxation objects are clear and the taxation objectives are achieved effectively.

关 键 词：水资源税 地表水 地下水 取用水类型 取用水户类别 

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