摘要
农村水资源费进行“费改税”的改革,是农民减负增收的需要,是保护我国水环境、改善水污染治理的需要,是国家税费改革和政府转变职能的要求,是建立公共财政、实现公平、实现可持续发展的要求,而且现实中已经存在对水资源征税的要求。费改税符合市场经济下资源有偿使用的原则,能够减少外部性,符合资源的优化配置原则,此外还有国外的经验可以借鉴。因此征收水资源税,有历史的传统,是改革发展的需要,有理论依据,有经验可鉴,是切实可行的,利国利民。
'Tax for fees reform' of water resources fee in rural areas is need of farmers' burden mitigation and income increase and that of protecting water environment and treating water pollution in China.It is required by the national tax fee reform and governmental function transformation,by the establishment of public finance,realization of fairness and sustainable development,and by the existing tax collection of water resources.'Tax for fees reform' meets the requirements of paying for utilization of resources under the condition of market economy.It can reduce externality,and agree well with the principles of resources optimization allocation.In addition,foreign experiences may be referred to.Therefore,collection of water resources tax is of historical tradition.It is needed by reform and development.It is feasible and in favor of the nation and people.
出处
《水利经济》
2006年第5期69-72,共4页
Journal of Economics of Water Resources
关键词
农村
税费改革
水资源费
费改税
水资源税
必要性
rural area
tax fee reform
water resources fee
tax for fees reform
water resources tax
necessity
