本文選題：水資源 + 稅費(fèi)改革�。� 參考：《中國(guó)地質(zhì)大學(xué)(北京)》2015年碩士論文

【摘要】：水對(duì)于我們來(lái)說(shuō)是十分重要的,沒有水我們就不能生存,所以保護(hù)水資源是我們每個(gè)人的責(zé)任和義務(wù)�，F(xiàn)在水資源的問(wèn)題已經(jīng)成為制約我國(guó)經(jīng)濟(jì)增長(zhǎng)的重要問(wèn)題,大多數(shù)的水資源費(fèi)都是根據(jù)地方政府來(lái)確定的,沒有完備的法律基礎(chǔ)；征收標(biāo)準(zhǔn)不合理；職責(zé)界限模糊;管理混亂等等諸多問(wèn)題導(dǎo)致水費(fèi)的征收并不能保證公平、公正。作者希望通過(guò)水資源稅費(fèi)制度的改革,首先在國(guó)家層面上通過(guò)立法來(lái)體現(xiàn)稅收法定原則,在地方理清水資源稅費(fèi)的征管體系；職權(quán)劃分；進(jìn)一步明確水價(jià)、水費(fèi)的構(gòu)成,通過(guò)稅費(fèi)制度改革的不斷完善來(lái)提高我國(guó)建設(shè)資源節(jié)約型社會(huì)的能力。雖然我國(guó)在這方面的研究與西方國(guó)家相比還具有一定的差距,不過(guò)這并不能澆滅我國(guó)在水資源治理方面的積極性。本文選擇水資源稅費(fèi)為研究對(duì)象,結(jié)合我國(guó)的實(shí)際對(duì)我國(guó)水資源稅費(fèi)的情況展開研究,此外文章還通過(guò)對(duì)國(guó)外水資源稅費(fèi)制度的闡述,借鑒了國(guó)外的一些相關(guān)經(jīng)驗(yàn),去粗取精,去偽存真。最后,結(jié)合中國(guó)的實(shí)際國(guó)情,在現(xiàn)行的框架內(nèi)構(gòu)建中國(guó)的水資源稅費(fèi)制度,希望能夠?yàn)橹袊?guó)的水資源稅費(fèi)制度的改革盡自己的一份力量。全文分為六章。本文的第一章主要是闡述文章的背景以及參考文獻(xiàn)；第二章主要介紹我國(guó)的水資源大致情況；第三章主要是介紹我國(guó)水資源費(fèi)的發(fā)展過(guò)程以及我國(guó)現(xiàn)階段水資源費(fèi)的不足之處；第四章主要闡述的是水資源的定義及其主要的特征等；第五章講述一些發(fā)達(dá)國(guó)家的水資源稅收制度以及一些他們的先進(jìn)經(jīng)驗(yàn)；第六章在分析國(guó)外先進(jìn)經(jīng)驗(yàn)的基礎(chǔ)之后,結(jié)合我國(guó)具體國(guó)情,對(duì)我國(guó)水資源稅費(fèi)制度的改革提出自己的一些看法和建議。
[Abstract]:Water is very important to us, without which we cannot survive, so it is our duty and duty to protect water resources. At present, the problem of water resources has become an important problem that restricts the economic growth of our country. Most of the water resources fees are determined according to the local government, there is no complete legal basis, the standard of collection is unreasonable, the boundary of duty is blurred; Management confusion and many other problems lead to the collection of water charges can not guarantee fairness and justice. The author hopes that through the reform of water resources tax and fee system, first of all, legislation will be adopted at the national level to embody the legal principle of taxation, to clarify the collection and management system of water resources tax and fee at the local level, to divide the functions and powers, to further clarify the composition of water price and water fee. Through the reform of tax and fee system, we can improve the ability of constructing resource-saving society in our country. Although there is still a certain gap between our country and the western countries in this field, it can not extinguish the enthusiasm of our country in water resources management. This paper chooses the water resources tax and fee as the research object, unifies our country's reality to carry on the research to our country water resources tax and fee situation, in addition, the article also through the elaboration to the foreign water resources tax and fee system, has used for reference the foreign related experience, eliminates the crude refinement, Identify false things and preserve the real ones. Finally, according to the actual situation of China, we construct the water resources tax and fee system in the current framework, hoping to do our part for the reform of China's water resources tax and fee system. The full text is divided into six chapters. The first chapter mainly describes the background and references of the article, the second chapter mainly introduces the general situation of water resources in China, the third chapter mainly introduces the development process of water resources fees in China and the deficiencies of water resources fees in China at present. The fourth chapter mainly describes the definition of water resources and its main characteristics; the fifth chapter describes the tax systems of water resources in some developed countries and some of their advanced experience; the sixth chapter, after analyzing the basis of foreign advanced experience, According to the specific situation of our country, this paper puts forward some opinions and suggestions on the reform of the tax and fee system of water resources in our country.
【學(xué)位授予單位】：中國(guó)地質(zhì)大學(xué)(北京)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.22

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本文編號(hào)：1826574