構(gòu)建中國水資源稅制度研究
發(fā)布時(shí)間：2018-11-04 16:56
【摘要】：水作為人類賴以生存的源泉,對(duì)人類社會(huì)的發(fā)展進(jìn)步有著不可替代的作用和意義。現(xiàn)如今,水資源也不單單是狹義上的自然資源,由于其獨(dú)一無二的特殊性,時(shí)刻伴隨著百姓生活、社會(huì)生產(chǎn)和國家建設(shè)的方方面面,所以水資源也是重要的經(jīng)濟(jì)戰(zhàn)略資源。因此對(duì)其合理地開發(fā)利用就顯得尤為重要。進(jìn)入21世紀(jì)以來,我國經(jīng)濟(jì)快速發(fā)展。但在目前全球缺水且污染日益惡化的大背景下,中國的水資源狀況更加不容樂觀�；谀壳拔覈司加兴Y源量少、區(qū)域間水資源分配不均衡、水資源利用效率低、浪費(fèi)與污染嚴(yán)重和突出的供求矛盾等現(xiàn)狀,如何改善這樣的水資源狀況且持續(xù)有效地利用好水資源成為迫切需要解決的問題。雖然中國目前有較成熟的水資源費(fèi)制度,但是在多年的運(yùn)行過程中又出現(xiàn)了諸多問題。且在目前中國快速發(fā)展的大背景下,水資源費(fèi)已經(jīng)不足以支撐起其經(jīng)濟(jì)調(diào)節(jié)的作用�；诖�,稅收制度的優(yōu)越性便體現(xiàn)出來。清費(fèi)立稅,使稅收能夠在充分發(fā)揮經(jīng)濟(jì)杠桿的作用,生成一種合理利用水資源促進(jìn)經(jīng)濟(jì)發(fā)展再反助推水資源可持續(xù)利用的良性循環(huán)模式。因此在黨的十八屆三中全會(huì)指出的“加快資源稅改革”的背景下,2016年5月初財(cái)政部、國家稅務(wù)總局發(fā)布的《關(guān)于全面推進(jìn)資源稅改革的通知》及配套細(xì)則指出,將擴(kuò)大資源稅征收范圍,先在河北省開展水資源稅試點(diǎn)。試點(diǎn)初期效果初見,但也存在了諸多問題。本文就中國水資源費(fèi)運(yùn)行狀況以及水資源稅改革試點(diǎn)情況進(jìn)行研究分析,并通過借鑒國外開征水資源稅的優(yōu)秀實(shí)踐經(jīng)驗(yàn)對(duì)中國水資源稅制度的推進(jìn)和完善給出相關(guān)合理的探討。本題借鑒國內(nèi)外關(guān)于水資源稅的研究成果,綜合采用規(guī)范分析法和比較分析法等方法,分五個(gè)部分對(duì)構(gòu)建中國水資源稅制度研究進(jìn)行全面、系統(tǒng)的論述。第一章以本題的研究背景及意義為出發(fā)點(diǎn),總結(jié)了國內(nèi)外研究水資源稅的相關(guān)動(dòng)態(tài),提出本題的可能創(chuàng)新及不足之處;第二章介紹開征水資源稅的理論基礎(chǔ),分析了中國目前開征水資源稅的現(xiàn)實(shí)意義;第三章分析中國開征水資源費(fèi)至水資源稅的發(fā)展歷程及現(xiàn)狀,總結(jié)水資源稅改革試點(diǎn)存在的問題并對(duì)其進(jìn)行分析。第四章介紹國外水資源稅運(yùn)行狀況,總結(jié)其優(yōu)秀的實(shí)踐經(jīng)驗(yàn),結(jié)合中國自身水資源費(fèi)制度以及水資源稅改革試點(diǎn)情況分析其對(duì)中國的借鑒參考作用;第五章在結(jié)合中國當(dāng)前資源稅改革背景下的水資源稅改革試點(diǎn)現(xiàn)狀,針對(duì)性地提出了具有現(xiàn)實(shí)意義的構(gòu)建中國水資源稅制度的相關(guān)探討。
[Abstract]:As the source of human existence, water plays an irreplaceable role in the development and progress of human society. Nowadays, water resources are not only natural resources in narrow sense, but also important economic strategic resources because of its unique particularity, which is accompanied by people's life, social production and all aspects of national construction. Therefore, its reasonable development and utilization is particularly important. Since entering 21 st century, our country economy develops rapidly. However, against the background of global water shortage and worsening pollution, the situation of water resources in China is not optimistic. Based on the present situation that the per capita water resources in our country is small, the distribution of water resources between regions is not balanced, the efficiency of water resources utilization is low, the contradiction between waste and pollution is serious, and the contradiction between supply and demand is prominent, etc. How to improve the situation of such water resources and make good use of water resources continuously and effectively becomes an urgent problem to be solved. Although China has a mature water resources fee system, there are many problems in its operation for many years. Under the background of China's rapid development, water resources fee is not enough to support its economic adjustment. Based on this, the superiority of the tax system is reflected. In order to give full play to the role of economic lever, the tax revenue can make use of water resources reasonably to promote economic development and then promote the sustainable utilization of water resources. Therefore, against the background of "speeding up the reform of resource tax" as pointed out in the third Plenary session of the 18th CPC Central Committee, in early May 2016, the Ministry of Finance and the State Administration of Taxation issued the "Circular on comprehensively promoting the Reform of Resource tax" and its supporting rules, Will expand the scope of resource tax collection, first in Hebei Province water tax pilot. The initial effect of the pilot was first seen, but there are also many problems. This paper makes a research and analysis on the operation of water resources fee in China and the pilot cases of water resources tax reform, and gives a reasonable discussion on the promotion and perfection of China's water resources tax system through drawing lessons from the excellent practical experience of foreign countries in levying water resources tax. This paper draws lessons from the domestic and foreign research results on water resources tax, synthetically adopts the methods of normative analysis and comparative analysis, and divides into five parts to make a comprehensive and systematic discussion on the construction of water resources tax system in China. The first chapter is based on the research background and significance of this topic, summarizes the domestic and foreign research on the trends of water resources tax, and puts forward the possible innovation and shortcomings of this topic; The second chapter introduces the theoretical basis of the introduction of water resources tax, and analyzes the practical significance of the introduction of water resources tax in China. The third chapter analyzes the development course and present situation of water resources tax in China, summarizes the problems existing in the pilot reform of water resources tax and analyzes it. The fourth chapter introduces the operation of water resources tax in foreign countries, summarizes its excellent practical experience, and analyzes its reference to China in light of China's own water resources fee system and the pilot project of water resources tax reform. In the fifth chapter, in combination with the current situation of water resources tax reform in China, the author puts forward the practical significance of constructing the water resources tax system in China.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42
本文編號(hào)：2310527
[Abstract]:As the source of human existence, water plays an irreplaceable role in the development and progress of human society. Nowadays, water resources are not only natural resources in narrow sense, but also important economic strategic resources because of its unique particularity, which is accompanied by people's life, social production and all aspects of national construction. Therefore, its reasonable development and utilization is particularly important. Since entering 21 st century, our country economy develops rapidly. However, against the background of global water shortage and worsening pollution, the situation of water resources in China is not optimistic. Based on the present situation that the per capita water resources in our country is small, the distribution of water resources between regions is not balanced, the efficiency of water resources utilization is low, the contradiction between waste and pollution is serious, and the contradiction between supply and demand is prominent, etc. How to improve the situation of such water resources and make good use of water resources continuously and effectively becomes an urgent problem to be solved. Although China has a mature water resources fee system, there are many problems in its operation for many years. Under the background of China's rapid development, water resources fee is not enough to support its economic adjustment. Based on this, the superiority of the tax system is reflected. In order to give full play to the role of economic lever, the tax revenue can make use of water resources reasonably to promote economic development and then promote the sustainable utilization of water resources. Therefore, against the background of "speeding up the reform of resource tax" as pointed out in the third Plenary session of the 18th CPC Central Committee, in early May 2016, the Ministry of Finance and the State Administration of Taxation issued the "Circular on comprehensively promoting the Reform of Resource tax" and its supporting rules, Will expand the scope of resource tax collection, first in Hebei Province water tax pilot. The initial effect of the pilot was first seen, but there are also many problems. This paper makes a research and analysis on the operation of water resources fee in China and the pilot cases of water resources tax reform, and gives a reasonable discussion on the promotion and perfection of China's water resources tax system through drawing lessons from the excellent practical experience of foreign countries in levying water resources tax. This paper draws lessons from the domestic and foreign research results on water resources tax, synthetically adopts the methods of normative analysis and comparative analysis, and divides into five parts to make a comprehensive and systematic discussion on the construction of water resources tax system in China. The first chapter is based on the research background and significance of this topic, summarizes the domestic and foreign research on the trends of water resources tax, and puts forward the possible innovation and shortcomings of this topic; The second chapter introduces the theoretical basis of the introduction of water resources tax, and analyzes the practical significance of the introduction of water resources tax in China. The third chapter analyzes the development course and present situation of water resources tax in China, summarizes the problems existing in the pilot reform of water resources tax and analyzes it. The fourth chapter introduces the operation of water resources tax in foreign countries, summarizes its excellent practical experience, and analyzes its reference to China in light of China's own water resources fee system and the pilot project of water resources tax reform. In the fifth chapter, in combination with the current situation of water resources tax reform in China, the author puts forward the practical significance of constructing the water resources tax system in China.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【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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