Research on Tax Policies of Promoting Sustainable Use of Water Resource

摘要

Water resource is in shortage and distributed uneven seriously in China, the ways to promote the sustainable use of water resource are of great importance. The article begins with the significance of promoting the sustainable use of water resource, and then formulates tax mechanisms based on public goods theory, pricing theory and externalities theory to promote the sustainable use of water resource. Afterwards, by normative and positive analysis, it brings forward a series of reform proposals of tax policies such as valuing special adjustment of new tax on rational utilization of water resource to strengthen tax incentives on water conservation and support of energy service industry.