CHINA'S WATER RESOURCE TAX SYSTEM: CURRENT STATUS AND PROSPECTS  

作　　者：Jia Chenghao 贾承昊

机构地区：[1]Policy and Regulations Office of Northeastern University [2]Law School of Liaoning University

出　　处：《盛京法律评论》2024年第1期279-297,共19页Shengjing Law Review

摘　　要：China is at a critical moment in the reform of water resource tax. The existing legislation in the pilot areas of water resource tax has clearly defined the legislative purpose of promoting water resource conservation, protection, and rational utilization, and has basically formed a binarytaxation object composed of surface water and groundwater. Based on the internal connection between taxpayers and taxation objects, units and individuals that use surface water and groundwater are specifically designed as water resource tax taxpayers. Corresponding special tax measures have also been established. However, from the perspective of legislative purposes and tax principles, there are still some limitations in the existing system. The incentive and constraint mechanisms for water resource taxes need to be improved;the purpose of water resource tax revenue is not clear;the allocation of water resource tax revenue is difficult to achieve a match between powers and expenditure responsibilities;and there is still a balance between the survival needs and tax regulation of water resource taxes. Therefore, modifications should be made in terms of taxpayers, tax rates, tax incentives, taxation departments, tax attribution, and taxation processes.

关 键 词：Water Resource Taxes Water Resource Fees TAXPAYERS Tax Incentives Green Taxation 

分 类 号：D922.66[政治法律—环境与资源保护法学] D922.229[政治法律—法学]