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自2016年7月1日起,我国全面推行资源税改革,资源税是调节资源配置效率的有效手段,目前在河北试点征收水资源税,开启改革资源税的序幕。本文对国外水资源税实践和经验进行了简要介绍,结合我国水资源收费制度的现状,分析了我国现有水资源核算存在的不足,研究和构建我国水资源收费制度改革的必要性,并提出了改革我国水资源税费的建议。
Since July 1, 2016, China has implemented the reform of resource tax in an all-round way. Resource tax is an effective measure to adjust the efficiency of resource allocation. At present, water resources tax is levied on a pilot basis in Hebei Province, opening the curtain for the reform of resource tax. Based on the status quo of China’s water resources charging system, this paper analyzes the existing problems of water resources accounting in our country, studies and constructs the necessity of the reform of water resources charging system in China, and puts forward Suggestions on Reforming Water Resources Tax in China.