水資源稅立法研究.pdf

1、河北大學碩士學位論文水資源稅立法研究姓名：劉淑娜申請學位級別：碩士專業(yè)：經(jīng)濟法學指導教師：馬永雙201105AbstractIIAbstractWateristhesourceoflifeitisnecessaryfhumansurvivalbutalsothebasicresourcesofChinaseconomysustainabledevelopment.Chinaspercapitaaverageofwaterresource

2、sarerelativelyinadequatewhichfacingwseningpollutionsupplydemtensions.waterresourcesisakindofpurepublicgoodsthemarketitselfhasfailedtorealizetheallocationoptimumofwaterresources.Therefebasedonacomprehensiveanalysisofprobl

3、emsabouttheirrationalwaterresourcesfeestaxesstructurethenarrownessofscopethedifferenceofbasispointsofassessmentthelowerfeestardsthelackoftherigourofthelawsoonthehealthysustainableutilizationofwaterresourceshavetogetthesu

4、pptoftaxpolicylegalnms.ThelegislationofwaterresourcestaxhasbecomeanimptantstrategytoresolvethecrisisofwaterresourcesinChina.Doprotectwaterresourcesbythelawtaxmeansisimptantmovetopromoteourcountrystaxffeesrefmaneffectivew

5、aytobuildaneconomicalsocietyofourcountryameasureoftheruleoflawtoclarifythefmationofwaterprice.Inadditionitinherentlyreflectedtheprinciplesoftaxlaw.Meanwhileasoundsourceoftaxrevenuebaserelativelymaturesystemtheieshavelaid

6、asolid“foundation“fthelegislationofwaterresourcestax.Sofarasweourselvesareconcernedatthecurrentstagethelegislationofwaterresourcestaxshouldadoptaconsistentlegislativepatternofresourcetaxlawindertostrengthenthepurposeofwa

7、tersavingprehensivelyapplyingtheprinciplesofthecategyspecificstyleladdertherationalallocationpublicparticipationcodinationtomakeclearthattaxcollectspayerstaxbasetaxratestaxpreferencetaxationcollectionmanagementofthewater

8、resourcestax.asuggestionthatfirstlyatransitionfromwaterresourcesfeetowaterresourcestaxfthetimebeingthesewagetreatmentfeetowaitfarightmomentingradualrefmisputfward.Soastoimprovethepollutionwasteproblemintheprocessofmining