国外水资源保护税税制比较研究

各国政府十分重视水资源的保护与利用。美国采取了许可权交易制度对水资源进行管理与分配。OECD国家如荷兰、德国、法国等发达国家,则建立了水资源保护税税收法律制度,对水资源进行管理与分配,并取得了较为令人满意的效果。我国是世界上13个贫水国家之一,水资源供需矛盾十分突出。因此,有必要借鉴国外先进的税收法律制度,建立符合我国国情的水资源保护税制来保护我国的水资源,实现水资源的合理配置,促进我国社会、经济、环境的可持续协调发展。

Comparative analysis of tax systems of water resources protection in foreign countries

Various countries pay much attention to the protection and utilization of water resources.USA manages and allocates water resources by use of license trading system.OECD countries such as the Netherlands,Germany,France,etc.manage and allocate water resources based on the taxation laws of water resource protection,and satisfactory effect has been obtained.China is one of the 13 countries with water shortage.Therefore,China is necessary to make good use of advanced taxation laws in foreign countries.The tax system of water resources protection in accordance with China's situation should be established so as to protect water resources and to realize its rational allocation as well as to improve the sustainable development of China's society,economy and environment.