1问题的提出水资源费的实施办法及征收、使用管理措施已经颁布和实施近20 a,但至今人们对水资源费的性质及征收、使用和管理等认识不一,归纳起来有以下几种观点和意见。(1)认为水资源费属国家水资源宏观管理费用的补偿,是水资源开发、利用中直接劳动消耗补偿之外的前期基础费用 1 The issue of water resources fee implementation measures and collection and use management measures have been promulgated and implemented nearly 20 a, but so far the nature of water fees and the collection, use and management of different understanding, summed up the following Opinions and opinions. (1) It is considered that the compensation for water resources belonging to the macro-management costs of national water resources is the basic cost of the previous period other than the direct labor compensation for water resources development and utilization