建立我国水资源保护税制之构想

水资源保护税是对水资源的使用及水资源污染进行的征税,它通过价值机制促使水资源实现价值最大化从而实现水资源的有效配置。水资源保护税的设计取决于它所要达到的目标,即一定能使水资源保护税对企业和消费者的水资源消费行为和污染行为产生影响,从而实现其预定的目标。水资源保护税的设计主要从税基、税收主体、征税对象、征税环节、税率、征税手段、纳税期限等方面来实现其目的。

Reflection on Establishing Protection Tax of Water Resources

If you want to use water resources or you have polluted water resources, the protection tax will be levied on you. With the regulation of value mechanism, the protection tax makes water resources realize its value to the extreme extent so as to effectively allocate water resources. The design of the protection tax depends on its desirable objective, that is, the tax should have effect on the behavior of the enterprises and consumers, who have consumed or polluted water resources. To realize its objective, the design of the tax should focus on the tax base, the subject of taxation, the object of taxation, links of taxation, tax rate, methods of taxation and the deadline of tax payment.