In order to better play the role of tax regulation, promote the implementation of the most stringent water resources management system, promote water conservation and rational exploitation and utilization, since December 1, 2017, China has expanded the pilot of the reform of water resources tax in 9 provinces, such as Beijing and Tianjin. Now, the pilot has been full for 4 months, how does this green tax leverage function? What is the release of energy?

In the spring of 2018, more than the previous "green". It has been 4 months since Beijing and other 9 provinces have implemented the pilot scheme to expand the water resources tax reform. Statistics show that in the first month of the implementation of the reform, more than 4.1 million water tax payers in the pilot provinces completed the Declaration on schedule, and the warehousing tax was 1 billion 196 million yuan. However, the main purpose of Levying Water Resources tax is not fiscal revenue, but also its ecological protection and green development. Show run 4 months of practice, the green tax leverage has begun.

Tax reform is not a simple translation

China's per capita water resources is only the world average of 28%. The water resources in the south are relatively abundant, and the water resources in the north are in short supply, especially in North China. The contradiction between supply and demand is large, and the total amount of groundwater overexploitation and over exploitation area account for 1/2 of the whole country. With the continuous development of China's economy and society, water has become a serious shortage of products in China and the main factor restricting the quality of the environment.

In Hebei province in July 1, 2016 the first implementation of the water resources tax reform. Since December 1, 2017, the Ministry of finance, the State Administration of Taxation and the Ministry of water resources, on the basis of the experience of the reform of the Hebei province water resources tax reform, decided to expand the pilot of the reform of the water resources tax reform in 9 provinces, Beijing, Tianjin, Shanxi, Inner Mongolia, Shandong, Henan, Sichuan, Shaanxi and Ningxia. The minimum average tax in the pilot provinces is 0.1 yuan to 1.6 yuan per cubic meter of surface water and 0.2 yuan to 4 yuan per cubic meter of ground water.

"The main purpose of collection of water resources tax is not to increase the number of fiscal revenue. In 2016, the income of water resources in these 9 provinces was 13 billion 300 million yuan, and the significance of tax revenue was not large, but the ecological significance and green significance were great. The pilot of the expansion of the water resources tax is to give full play to the role of tax regulation, to promote the implementation of the most stringent water resources management system, and to promote the conservation of water resources and the rational exploitation and utilization.  Cai Zili, director of the property and conduct tax department of the State Administration of Taxation, said.

"Duty shift water resources tax reform is not a simple, otherwise the pilot has no meaning." Cai Zili said that the tax is more rigid and binding than the charge. The reform is to make the economic lever play a real role, force the high energy consuming enterprises to save water, change the way of water use, strengthen the water saving consciousness and power of the social entities and so on, and really play the role of protecting water resources.

It is understood that the tax reform has greatly improved the tax standard of special industries such as car washing, bathing, golf courses and ski resorts.  The average monthly tax of the special industry enterprises is 3.52 yuan per cubic meter, and the average tax rate is nearly 2.3 times higher than that before the reform. From the point of view of water source structure, the average level of groundwater and surface tax is 1.3 yuan and 0.43 yuan per cubic meter, respectively, and the average groundwater tax is 3 times that of surface water. This will help to guide enterprises to adjust the structure of water use, enhance water-saving technology, and force special industries to economize on water.

The "water resources tax" is based on the pilot projects in Hebei Province, and we need to expand the pilot areas where conditions are ripe and representative. Fan Yong, a professor at Central University of Finance and Economics, believes that through the expansion of the pilot, the role of the tax lever will be further played, and the unreasonable water demand will be effectively suppressed and the conservation of water resources will be promoted. At the same time, it is conducive to enriching and perfecting the design of water resources tax system, and accumulating experience and creating conditions for comprehensively promoting the water resources tax system.

Strengthen the enterprise saving consciousness

The average tax rates of groundwater in non over mining area, general over mining area and serious over mining area are 1.19 yuan, 2.23 yuan and 3.80 yuan per cubic meter respectively. The average tax rate in general over mining area and serious over mining area has increased by 81.30% and 73.52% respectively compared with that of water resources. The deputy director, Sun Qun, deputy director of the property and behavior tax department of the State Administration of Taxation, introduced that the average amount of the average amount of ground water tax in super mining areas and serious overmining areas was 1.9 times and 3.2 times of that of non super mining areas, which was beneficial to enterprises in overmining areas to reduce the amount of groundwater.

To ensure the smooth transition of the tax

The expansion of the water resources tax reform pilot scheme stipulates that the water resources tax can be collected on a monthly basis, or may be collected quarterly, specifically determined by the competent tax authorities.  In order to lighten the taxpayers' declared burden, the State Administration of Taxation directing 9 pilot provinces to levy a water tax on a quarterly basis. 9 pilot provinces will develop online reporting system, the taxpayer can stay at home online tax. At present, the pilot scale of water resources tax expansion has entered the second phase of this year, and efforts have been made to jointly push the smooth conversion of taxes and fees, and the tax administration is more transparent and standardized.

In November 2017, the State Administration of Taxation jointly issued with the Ministry of Finance and the Ministry of water resources the measures for the implementation of the pilot project to expand the reform of water resources tax. Each pilot province immediately promulgated the specific implementation measures for the pilot reform of water resources tax in the region, clearly defined the amount of tax applied, and refined the collection and management measures. The pilot provinces have actively implemented their tasks and responsibilities, strengthened coordination and coordination, and ensured the smooth progress of the reform.

The State Administration of Taxation (State Administration of Taxation) said that the next step will be made in a timely manner to assess the pilot situation of the reform of water resources tax, to further improve the system of water resources tax, to better play the role of tax regulation, and to help build beautiful China.