The time for levying water resources tax is ripe to implement a stepped tax system

Water resources will be fully levied resources tax water resources tax reform or will adopt sewage treatment fee, water resources tax parallel scheme "water is the source of life"!　　When the water resources are exhausted, you can not help but think of this sentence. For the protection of water resources, whether officials, academics or ordinary people, are suggestions.　　When the resource tax reform plan is introduced, it has become the consensus of the industry to put water into the resource tax collection scope.　　Many experts suggest that water resources should be fully integrated into the scope of resource tax collection, and gradually levy resources tax on all kinds of water resources, and promote the conservation, protection and rational utilization of water resources through price lever. The time for levying water tax is ripe. Ms. Li, who lives in Chaoyang District, Beijing, receives a notice from Beijing's water company every quarter, which reads 3.70 yuan per ton of water, including three parts: Tap water, water, sewage charges.　　The water resources cost is 1.10 yuan per cubic metre, the sewage treatment fee is 0.90 yuan per cubic metre, the water charge is 1.70 yuan. and 1.70 yuan of water charges has been followed for nearly 7 years.　　Reporter recently learned from the Beijing Municipal Water Group, from 2002 to date, Beijing's water resources and sewage treatment fees have been adjusted (the two costs of water companies are collected, the financial zoned), and water charges have not been improved. "Water prices and costs are upside down, we have been at a loss."　　Advocacy Section reclassified, head of Beijing Water Group, said in an interview with China Economic Weekly.　　Not long ago, Beijing Water Group general Manager Xu Weihao in related occasions also said that since 2002 water prices have not been adjusted, water prices and costs upside down, policy losses serious, to 2008 cumulative loss of 1.34 billion yuan, equivalent to 0.81 yuan per ton of water loss.　　Renmin University of China School of the Environment Dr. Benji told the Chinese economic Weekly, on the one hand, water enterprises operating losses, on the other hand, China's water shortage problem is becoming more and more prominent, two reasons to promote water resources tax must be reformed.　　In view of the serious lack of water resources in China, Wang Jinnan, deputy Dean of Environmental Planning Institute of the Ministry of Environmental Protection, told China Economic Weekly that at present the time for levying water resources tax is ripe from the policy environment and technical conditions.　　If the introduction of the "ladder-type tax system", the first problem is to define the object of water resources tax. The levy of water resources tax mainly reflects the value of resources. From the perspective of resources, the scope of the collection of water resources tax, whether users or miners, should be taxed.　　Professor Mazhong, director of the School of Environment, Renmin University, said in an interview with China Economic Weekly. The tax on water miners means that future miners, such as mineral water, are also taxed, and that the users, including industry, residents, agriculture and so on, are the most contentious of the residents drinking water. At present, the charges of drinking water for the residents include three parts of water charge, sewage charge and wastewater treatment fee. NotThe water tax reform is to change all three parts into tax.　　Or is it a system of tax and fee? Wang Jinnan, deputy Dean of Environmental planning at the Ministry of Environmental Protection, told reporters that sewage treatment fees are irrelevant to water resources taxes. Sewage charges, equivalent to government departments to provide public goods to pay the costs, is based on sewage discharge to users. Therefore, sewage charges should also be levied by the competent authorities.　　The water resource fee needs to be converted into water resources tax. "The water tax reform that will be carried out is likely to be parallel to taxes and fees."　　"Wang Jinnan said. Benji also agrees that taxes and fees are parallel. "This part of the water bill can be replaced by a water resource tax, but the sewage treatment and water charges should be in the form of a fee," he said. "There is no doubt that the imposition of water resources tax should have a very important impact on the conservation of water resources, but how to determine the tax rate for water resources is related to the overall reform." In the words of Professor Mazhong, "taxes will be used to regulate water prices in the future."　　"The real question is how to set the tax rate on water resources." "This question depends on the angle of view, it is because we have a long time to implement the resource and environmental priceless system, resulting in the deterioration of resources and the environment, now through the collection of resources and environmental taxes, reflects the value of resources and the environment, for those who are levied, is to pay attention to the environment and　　"Benji to the" China Economic Weekly "analysis. and Wang Jinnan that the tax rate is a double-edged sword, "from the point of view of resource conservation, I hope that the tax rate is higher, but at the same time will bring some negative effects, especially for low-and middle-income people." I propose to implement ' ladder-type tax rate ', for different types of users should reflect different tax rates, can be divided into industry, life and agriculture and other types, and even industry can be divided into large water consumption and general industries. "In recognition of the" stepped tax rate ", Professor Mazhong suggested that" because of the different circumstances, if the levy on water resources should be based on the degree of scarcity of water resources and the impact on the environment, from the local to determine the tax rate. " Taxes should be higher for areas where water resources are scarce or important. "He also suggested that the water resources tax and water price of the double regulation mechanism," after all, tax regulation can not be too arbitrary, when a region based on the scarcity of water resources to complete the tax rate, the water resources to adjust, or to rely on water prices. And water prices can also take the ladder-type, measured by the method. The more water you use, the higher the water price should be.　　Said the horse.　　　　The determination of the tax price of water resources undoubtedly affects everyone's nerves, but the problem with it is that the levy system will change after the tax is changed.　　The current collection system should not change too much. At present, the levy agencies of the whole country are not uniform for water resources. Zhao Jialian, Deputy secretary general of China Coal Economic Research Institute, said recently that "the resource tax has been defined as a local tax."　　"There is no doubt that the levy of water resources tax will be fully integrated into the local budget management, and water resources tax by WHO to charge, the reform of the collection system is inevitable!" Beijing Water GroupAdvocacy Section reclassified, Director of the company, told the China Economic Weekly, Beijing's water resources and sewage treatment fees they are only collection, the two costs are directly from the financial allocation, the group left only water costs.　　In Hubei province, the water resources fee has been levied by the local tax department, however, in May this year, the Hubei provincial people's government issued a "on the province of water resources fees by the water Administrative Department of direct collection of notice", the clear request for water resources from all levels of water administrative departments directly levied, the local tax department no longer perform the function. "If the water resource fee is changed to water resources tax, it is justified to levy by the tax authorities."　　"Benji said. and Wang Jinnan that, in the transitional period of tax reform, the system can not be too much change in the levy, so that the conflict will be smaller for the relevant departments. After the transition to a certain stage, the tax system gradually established, and then a little more perfect, including environmental taxes, have similar problems.　　"And if the water resources tax is levied, can it be earmarked?" "Since we have benefited from the water tax, is it better to use this part of the tax for conservation and redevelopment of water resources?" he suggested. These are the issues that need our efforts to consider. "(Responsible editor: Wang Sixiang)