水资源费改税的法律思考  

Legal Considerations on the Conversion of Water Resource Fees into Taxes

作　　者：余理 YU Li(Law School of Hunan Normal University,Changsha 410006,China)

机构地区：[1]湖南师范大学法学院,长沙410006

出　　处：《长江技术经济》2023年第6期143-150,共8页Technology and Economy of Changjiang

基　　金：湖南省水利厅湖南省水利科技项目(XSLJ2022068-22)。

摘　　要：征收水资源税是对我国资源税扩围的顺应,也是完善水资源费税制度的必然要求。因此,征收水资源税是大势所趋。然而,我国水资源费改税试点一刀切地将水资源费改为水资源税,忽视了现行水资源费与水资源税的本质区别,未体现国家作为水资源所有者转让水资源使用权的“租”。在水资源费税制度改革的过程中,应当理顺改革思路,清费、改税、并立租,以水资源税、租代替水资源费,各归其位、分流征收,完善税、租具体制度设计,助力水资源费税改革稳步推进。In response to the broadening scope of China's resource taxation,the implementation of a water resource tax represents a critical step in refining China's fiscal regime for water resources.The evolution from the current water resource fee to a structured tax system has become a prevailing trend.However,China's one-size-fits-all approach in the pilot transformation from water resource fees to taxes overlooks the fundamental disparities between the two,and fails to reflect the country's ownership and rental rights over water resources.During the transition from a fee-based to a tax-based water resource system,it is imperative to streamline the reform strategies,delineate the separation between fees,taxes,and rents,and ensure that each is collected distinctly.The transition should involve replacing water resource fees with distinct taxes and rents,each with its own clear collection mechanism.Enhancing the specific system designs for both taxes and rents will foster a gradual and stable reform of the water resource fiscal framework.

关 键 词：水资源费 水资源税 费改税 水资源租 

分 类 号：D912.29[政治法律—民商法学] D912.6[政治法律—经济法学]