Investigation and Research on Water Resource Tax Reform

Abstract

With the development of the human economy and society to the present, water resources are vital to human beings and are elements that human beings cannot get away from. Water resources are inexhaustible within a specific quantity limit. Therefore, the use of water resources needs to be controlled. The water resource tax described in this paper is one of the essential ways to protect water resources. Due to the late implementation in our country, many water resource tax problems are worth investigating and studying. Firstly, this paper introduces the implementation status of water resource tax in some typical pilot provinces and finds that each pilot earnestly implements the implementation of water resource tax. The introduction of water consumption enterprises shows that implementing a water resource tax has a positive effect. In addition, this paper also points out the problems in the implementation process of a water resource tax, such as the insufficient inhibition effect on residents’ personal water use, the difficulty of tax assessment, and the lack of relevant laws and regulations. To make better use of water resource tax and play the role of a water resource tax, the paper also puts forward suggestions such as scientific adjustment of the water resource tax rate, government joint management, increasing investment, and improving relevant laws and regulations.