Abstract:
The implementation progress of water tax reform of Ningxia Hui Autonomous Region was investigated and evaluated systematically.The reform has achieved remarkable results in the past three years. The water source structure has been optimized. Groundwater overexploitation has been controlled. The enterprises had more power to carry out water-saving transformation. Water resources management has been more standardized,with promoted information management and water use efficiency. Whereas,there are also further needs for optimization of tax exemption policy,unified taxation of public water supply,imperfect classification of special industries,difficulty in levying agricultural water resources tax,and the lag of monitoring and information construction,etc. Based on these analysis,suggestions were put forward for the tax classification,tax standard,Tax preference,tax collection management,departmental collaboration,information construction,and agricultural water tax.