德州市水资源税改革试点实践与思考

Practice and Reflection on the Pilot Reform of Water Resource Tax in Dezhou

摘要:

自2017年12月起,德州市紧紧围绕山东省水资源税试点各项制度,开始实行水资源税改革试点,探索利用税收杠杆引导水资源合理配置利用。试点实施以来,德州市建立了水资源税征收协作机制,完善了取水计量体系建设,取得了显著的经济成效,水资源结构得以优化,水资源管理工作效果得到了提升。文章分析了相关工作存在的不足,研究了如何在新的水资源税试点政策下,持续发挥税收杠杆作用,推动企业节水改造,从而促进水资源的节约和保护。

Abstract:

In December 2017, a pilot program on water resources tax reform was launched in Dezhou Municipality. Focused on the relevant policies of water resources tax in Shandong Province, the Program was expected to explore and guide the rational allocation and utilization of water resources via tax leverage. Since then, it established a coordination mechanism for water resource tax collection in Dezhou, and improved the water intake metering system. Remarkable economic benefits have been achieved, the structure of water consumption has been optimized, and water resources management has been effectively enhanced. This paper analyzes the existing deficiencies in relevant work, and explores to exert the role of tax leverage continuously under the new policies for the water resource tax pilot, promote water-saving renovation of enterprises, and further facilitate the conservation and protection of water resources.