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近日,财政部和国家税务总局联合发布了《关于全面推进资源税改革的通知》,将水资源纳入征收范围,在河北省进行水资源费改税试点工作。本文考察对比我国水资源费和水资源税的征收办法,从征收对象、征收范围、征收主体等方面进行概述。并对水资源费征收管理方面存在的问题进行了分析与梳理,在上述的基础上,总结出水资源费改税具有完善税收体系、规范财政收入、增加财政收入和发挥税收调节作用的意义。
Recently, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Promoting the Reform of Resource Tax in an All-Round Way, bringing the water resources into the collection range and piloting the reform of the water resource fee in Hebei Province. This article examines the comparison of China’s water resources fee and water resources tax collection methods, from the collection of objects, the scope of collection, the main collection and so on. Based on the above, it is concluded that the tax reform of water resources fee has the significance of perfecting the tax system, standardizing the financial revenue, increasing the financial revenue and bringing into play the role of tax regulation.