The first round of the pilot expansion of water resources tax is in the immediate future

      Intensive research preparation work, Beijing and tianjin are expected to be included in the first round of expansion

      As a green tax, China's resource tax reform and water resource tax pilot have been over a year.The economic information daily, the reporter learned that, at present, water resource tax pilot expansion circumference is under intensive preparatory step by step, including Beijing, tianjin, shandong, shanxi, shaanxi, Inner Mongolia and other places is expected to be included in the first round of expansion circumference.

      The reporter understands that, in order to understand the related situation of the water resource tax reform, we have done a lot of work in the early stage of reform, and we have already conducted intensive research preparations in shaanxi and Inner Mongolia.Is understood to research the preparation including setting up the local finance, water conservancy, living building, land tax departments of research group, the local water resources, water supply facilities, water units and water resources fee income, etc., research and analysis of local water resources protection, saving is also enterprise tax burden, the influence of fiscal revenue, etc, etc., and analysis of existing problems and facing challenges, to establish a management system, adjust the structure of the criteria of imposing taxes and tax refund policy, specific collection, the main body of responsibility form Suggestions and reform such as the basis.

      "The water resource tax reform has put forward new requirements for the local finance and taxation departments, including the technical allocation of the administration, the expropriation of the land and the interests of the government at all levels, etc."A local personage points out, the fiscal and taxation system is currently busy doing for collecting water resources tax next preparation, including deep into the key enterprise research, field to understand the production and operation of an enterprise, check the related data, and corporate finance director, introduction to water resources tax tax policy, listen to the opinions of the enterprise on tax collection and management of water resources work Suggestions, etc.

      Academy of social sciences researcher at the Chinese strategic research institute of finance and economics vice Chiang Chen said to the economic information daily, reporter, although water is a renewable resource, but the overall or country, water shortage of water resources tax pilot expansion circumference is necessary.

      Jiang said that the selection of water resources tax in pilot areas should take into account the situation of water resources and industrial structure.The big function of the water resource tax is to regulate the water structure, save water and build an eco-friendly economic development model.In his view, "in a region where water resources are relatively scarce and industrial structures are heavily skewed, the effect of such reforms is likely to be more pronounced."

      As China's first water resource tax pilot, the tax reform in hebei began on July 1, 2016.Li jiegang, deputy director of the finance department of hebei province, said that the results of the pilot project have been gradually emerging and achieved the expected goal in more than a year.On the one hand, loopholes can be blocked, and water resources tax revenues have increased significantly.The tax revenue of water resources is obviously increased compared with the water resources before the pilot project.On the other hand, over the past year, the "green" dividend of the tax reform has been revealed, and the water-saving awareness of water users has been increased, and the total water consumption in the province in 2016 is 460m tons less than that of 2015.

      "After the reform, the tax burden on the groundwater, the over-mining area and the high water consumption enterprises will be significantly increased, and the large amount of tax will help guide enterprises to adjust the water structure in a timely manner."The local taxation bureau of hebei province local taxation bureau is high meeting people to say.To reduce the cost of water pressure of groundwater, water companies adjust the structure of water over the scale of hebei, such as advance langfang steel companies investing in comprehensive utilization of wastewater advanced treatment project and rainwater recycling engineering, underground water less than 2% of the total;In the case of tangshan sanyou group, which is in the serious over-mining area of groundwater, the proportion of groundwater consumption dropped from 60% before reform to 8.7% by increasing the use of surface water and improving desalination process.

      "The reform of water resources tax is not a simple tax reform, but rather a systematic long-term project to solve the problem of managing institutional barriers."He pointed out that hebei has gradually constructed a water tax reform model of "water conservancy approval, tax declaration, land tax collection, joint supervision and information sharing".

The pilot of the water resource tax is also pushed forward with the reform of resource tax.On July 1, 2016, the multiple dividends of water resource tax reform have been revealed.The data shows that the resource tax reform in the past year has nearly 4.2 billion yuan for the eligible enterprises, which can promote green development through the regulation of resource tax.

      Huaian a chemical industry leading enterprises in jiangsu province officials pointed out that from last July to this June, total pay resource tax 18.16 million yuan, compared to the previous tax from volume method, the actual cutting nearly 14.55 million yuan.The reduced funds are fully invested in technological innovation and recycling of resources, and out of the new path of comprehensive utilization of resources.

      The reform of the resource tax, the biggest bright spot is to change from the quantity plan to the price, although the difference, but the impact is significant."AD valorem duty tax is established with the resource directly contacted with the price adjustment mechanism, make the resource tax income and reflect the market supply and demand and resource advantages and disadvantages of the ore price, to adjust resource benefit, guarantee the healthy operation of resources industry continue to improve the efficiency of resource use, at the same time, strengthen the ecological protection consciousness of the whole society."Hu yijian, a professor at Shanghai university of finance and economics.

      In addition, tang jiqiang, a professor at the southwestern university of finance and economics, said that in the past, the search for a rich ore and abandoned the "eating cabbage" development was a serious waste of resources.Resource tax promotes the function orientation of resource conservation and economic development mode transformation.In particular, under the positive regulation of the resource tax, the mining enterprises have abandoned the "rich and poor" mode of operation, and instead chose to "eat dry and clean" low-grade ore.

      Experts also pointed out that the reform of resource taxes in releasing tax cut dividends, guide the enterprise green development, transformation and upgrading of at the same time, also with high quality, green conservation tax sources, optimization to increase local tax system after the camp.