Details

Autor(en) / Beteiligte

• Liu, Shu Na

Titel

Legislation research on water resources tax

Ort / Verlag

ProQuest Dissertations & Theses

Erscheinungsjahr

2011

Quelle

ProQuest Dissertations & Theses A&I

Beschreibungen/Notizen

• Translation from original language as provided by authorWater is the source of life,it is necessary for human survival,but also the basic resources of China's economy sustainable development.China's per-capita average of water resources are relatively inadequate,which facing worsening pollution and supply-and-demand tensions.And water resources is a kind of pure public goods,the market itself has failed to realize the allocation optimum of water resources.Therefore,based on a comprehensive analysis of problems about the irrational water resources fees and taxes structure,the narrowness of scope,the difference of basis points of assessment,the lower fee standards and the lack of the rigour of the law, and so on,the healthy and sustainable utilization of water resources have to get the support of tax policy and legal norms.The legislation of water resources taxhas become an important strategy to resolve the crisis of water resources in China.Do protect water resources by the law and tax means is important move