水資源「費改稅」的成效反思與法治進路研究

Water Resource Fee-to-Tax Reform: Effectiveness Evaluation and Legal System Construction under the Rule of Law

2016年中國大陸啟動水資源費改稅試點以來，迄今已近10年，試點範圍不斷擴大並取得了積極成效，全面推行水資源費改稅勢在必行。然而在此過程中，也必須看到各地區納稅主體不明確、水資源徵稅對象不一致、稅率設置不科學和水資源管理與稅務徵收不協調、納稅人遵從度不高等問題，這制約了中國大陸水資源費改稅的深入推行。遵循國家主權理論、稅收法定原則、稅收公平原則的法治內涵，在未来改革中有必要以「定義＋排除列舉」的方式明確納稅主體，將徵稅對象擴大到地熱水和礦泉水，在稅率設置上適當提高水資源稅稅率並優化水資源稅稅率的差異化設置。同時，在徵管環節以「資訊共用＋權責清單」方式，提高水資源稅徵管效率和納稅人遵從度。

Since the launch of the pilot program for the water resources “fee-to-tax reform” in mainland China in 2016, nearly a decade of implementation has seen the expanding scope of pilot programs and positive outcomes, making nationwide adoption imperative. However, challenges persist, including ambiguous definitions of taxable entities, inconsistent identification of taxable objects (e.g., groundwater, surface water), unscientific tax rate structures, poor coordination between water resource management and tax collection systems, and low taxpayer compliance. These issues hinder the reform’s full implementation. Guided by the principle of statutory taxation, this study proposes targeted solutions: clarifying taxable entities through a “definition + exclusion list” framework, expanding taxable objects to include geothermal and mineral water, moderately increasing tax rates while optimizing their differentiation, and enhancing administrative efficiency through an “information-sharing & authority-responsibility list” mechanism to boost taxpayer compliance.