内容提要

我国水资源缺乏，水资源税改革既有利用保护水资源，又会推动经济持续健康发展，因此成为社会各界关注的焦点。今年的政府工作报告总结了“十三五”时期我国绿色发展的成效，指出我国污染防治力度加大，资源能源利用效率显著提升，生态环境明显改善。在推动绿色发展的过程中，绿色税收体系发挥着重要作用，特别是水资源税改革优化了用水结构，有效抑制地下水超采。本文通过对水资源税目前状况和试点城市改革中征管体系存在的不足，具体主要包括征收标准不合适、征收效果低、管理使用不当等，进行反思和研究，提出多方协作、信息联动等创新性的改革思路和途径，建立符合现代化标准，符合民生民意的“智慧型税收”体系。

关键词：水资源税 征管方式 创新研究

Abstract

China is short of water resources.The water resource tax reform not only uses and protects water resources, but also promotes the sustainable and healthy development of economy. Therefore, it has become the focus of attention from all walks of life.This year's government work report summarizes the achievements of China's green development during the 13th Five-Year Plan period,pointing out that China has intensified efforts to prevent and control pollution, significantly improved the efficiency of resource and energy use, and significantly improved the ecological environment.In the process of promoting green development, the green tax system plays an important role.In particular, the reform of water resource tax optimizes the structureof water use and effectively restrains the overextraction of groundwater.On water resources based on the current status and the shortage of collection and management system in the reform pilot city concrete mainly includes the collection standard is not suitable, low effect, use, such as improper management for reflection and research,proposed collaborative linkage,information and other innovative reform train of thought and ways, to establish modern standard, conform to the opinion of the people's livelihood "smart" tax system.

Keyword:Water resources tax;Collection and administration way;Innovation research