水资源税费改革：国外实践与我国选择

随着全球水污染问题的日益严峻，作为环境保护与补偿恢复的经济手段之一，水资源税收制度对水资源综合利用和污染防治具有一定成效，获得许多国家的青睐。基于俄罗斯、荷兰和巴西三国的水资源税费实践与经验，分析我国水资源收费制度存在的问题及费改税的可行性，提出构建我国水资源税收制度的设想。

The Analysis of Water Resources Fee-to-Tax Reform in Our Country

With the growing global water pollution problems, as one of the economic means of environmental protection and compen- sation recovery, the tax system of water resources has a certain effect on comprehensive utilization of water resource and pollution control, getting the favour of many countries. On the basis of the brief introduction of the practice and experience of Russia, the Netherlands and Brazil in water resource taxes and fees, the paper analyzes the problems of water resources charges system in China and the feasibility of water reaources fee-to-tax reform and the tax system of water resources in China is proposed.