本文選題：水資源 + 水資源稅　； 參考：《上海國(guó)家會(huì)計(jì)學(xué)院》2017年碩士論文

【摘要】：隨著“十三五”規(guī)劃將生態(tài)文明建設(shè)上升為國(guó)家戰(zhàn)略的高度、水權(quán)交易平臺(tái)的開(kāi)放以及近期有關(guān)“水生態(tài)文明城市建設(shè)”等概念的提出,我國(guó)對(duì)水資源的保護(hù)工作愈發(fā)重視。國(guó)家對(duì)水資源的保護(hù)措施諸多,水資源稅也是保護(hù)水資源的手段之一。本文將從稅收的角度來(lái)研究我國(guó)征收水資源稅在水資源保護(hù)方面所發(fā)揮的獨(dú)特作用。目前,我國(guó)水資源稅僅在河北省展開(kāi)試行。我國(guó)水資源稅稅收體系尚處于摸索階段。本文以文獻(xiàn)研究法為主要研究方法。首先,從我國(guó)水資源現(xiàn)狀、水資源稅相關(guān)稅種、我國(guó)水資源費(fèi)改稅現(xiàn)狀、目前在河北省改革試點(diǎn)的現(xiàn)狀等角度出發(fā),提出我國(guó)進(jìn)行水資源稅改革的迫切性與必要性。其次,通過(guò)研究比較俄羅斯、德國(guó)、荷蘭等水資源稅實(shí)踐豐富的國(guó)家,汲取其成功經(jīng)驗(yàn),并結(jié)合我國(guó)水資源現(xiàn)狀以及我國(guó)發(fā)展現(xiàn)狀等具體國(guó)情,從納稅人、征稅范圍、稅率、稅收優(yōu)惠以及征收管理等稅收要素分別陳述我國(guó)在征收水資源稅方面所應(yīng)該注意到的一些問(wèn)題,并最終得出有關(guān)我國(guó)水資源稅稅制設(shè)計(jì)的建議。有關(guān)我國(guó)水資源稅稅制設(shè)計(jì)建議的主要內(nèi)容如下:水資源稅的設(shè)立,要堅(jiān)持以人為本的原則,從人類長(zhǎng)遠(yuǎn)利益出發(fā);要堅(jiān)持因地制宜的原則,做到具體問(wèn)題具體分析;要通過(guò)征稅范圍、稅率以及稅收優(yōu)惠政策等稅收要素,實(shí)現(xiàn)政策導(dǎo)向性作用;要與國(guó)家其他稅收政策相結(jié)合等;水資源稅稅率的制定,要與多方要素建立起聯(lián)動(dòng)機(jī)制。水資源稅稅款的用途應(yīng)多應(yīng)用于水資源的保護(hù)與優(yōu)化利用方面。要提高公眾參與水資源稅管理的參與度。
[Abstract]:With the "13th Five-Year Plan" raising the ecological civilization construction to the height of national strategy, the opening of water right trading platform and the recent concept of "water ecological civilization city construction", our country pays more and more attention to the protection of water resources. There are many measures to protect water resources, and water tax is one of the means to protect water resources. From the perspective of taxation, this paper will study the unique role of water resources tax in water resources protection. At present, China's water tax only in Hebei Province to launch a trial. Our country water resources tax revenue system is still in the groping stage. This article takes the literature research method as the main research method. First of all, the urgency and necessity of water resources tax reform in China are put forward from the angles of water resources status quo, water resources tax related tax types, water resources tax reform status quo in our country, and the current situation of pilot reform in Hebei Province at present. Secondly, by studying and comparing countries with rich practice of water resources tax, such as Russia, Germany and the Netherlands, and drawing on their successful experiences, and combining the current situation of our country's water resources and the current situation of our country's development, from the taxpayer, the scope of taxation, the tax rate, The tax factors such as tax preference and tax administration respectively state some problems that our country should pay attention to in collecting water resources tax and finally come up with some suggestions on the design of water resources tax system in our country. The main contents of the tax system design of water resources tax system in China are as follows: the establishment of water resources tax should adhere to the principle of people-oriented, from the long-term interests of mankind, to adhere to the principle of local conditions, so as to make concrete analysis of specific problems; It is necessary to realize the policy-oriented role through tax scope, tax rate and preferential tax policy, to combine with other national tax policies, and to establish a linkage mechanism with various factors to formulate the tax rate of water resources. The use of water tax should be applied to the protection and optimal utilization of water resources. Public participation in water tax management should be increased.
【學(xué)位授予單位】：上海國(guó)家會(huì)計(jì)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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