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随着全球变暖和生态环境恶化,水资源变得日益紧缺,各国也不断地开始重视对于水资源的保护。2016年,国家税务局发布《水资源税改革试点暂行办法》,旨在通过征收水资源税来促进水资源的供需平衡。本文通过对国外水资源税的征收经验出发,发现中国在水资源税征收方面的障碍,建立符合我国国情的水资源税征收体系以及实施建议。
With the global warming and the deterioration of the ecological environment, water resources have become increasingly scarce, and various countries have also begun to attach importance to the protection of water resources. In 2016, the State Administration of Taxation issued the Interim Measures on Pilot Reform of Water Resources Tax, aiming to promote the balance between supply and demand of water resources through the collection of water resource tax. Based on the experience of expropriation of foreign water resources tax, this paper finds out the obstacles of China in the collection of water resources tax and establishes the water resources tax collection system that meets the national conditions of our country and the implementation suggestions.