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水资源税试点扩围密集筹备中 多地赴河北“取经”

2017-08-16 08:29:59   中国经济网

此外,河北全省用水结构也显著优化。一直以来,地下水超采严重是河北水资源利用的一大顽疾。地下水税负高于地表水等一系列管控措施的实施,使得优化用水结构、抑制地下水超采的作用也逐步显现,截至目前,全省累计关停自备井935眼。

邯郸市自来水公司有关负责人告诉《经济参考报》记者,费改税后,自来水公司由此前向最终用户收取水资源费改为按照取水量计征缴纳水资源税。为了消化可能增加的成本,公司一方面调整税源结构,减少地下水开采量50%,另一方面,改造管网等降低漏损率,还通过节电等多措并举降低综合成本。

更为重要的是,作为肩负着探索可复制可推广经验重任的首个试点,河北水资源税改革本身的制度机制体系已经初步完成,并形成了可复制可推广的经验模式,为下一步水资源税试点红利在更广范围内释放铺好了路。

例如,在税收征管上,水资源税实行的是以“税收共治”为主要特点的全新的征管模式,需要水利部门和税务部门两个部门的协作和共治,与企业所得税等税种的管理差别很大,是全新的征管模式。

“水资源税改革不是简单的费改税,而是破解管理体制机制障碍的重要抓手,是一项系统性的长期工程。”李杰刚对记者指出,河北已经逐步构建起“水利核准、纳税申报、地税征收、联合监管、信息共享”的水资源税改革模式,有的改革举措属全国首创,有的破解了长期存在的体制机制障碍。比如,正式开启了联合管税模式,税务部门和水利部门一起调研、共同核查、联合督导,尤其是“河北省水资源税取用水信息管理系统2.0版”今年8月正式上线运行,水资源税水量核定全流程网上办理,部门之间信息全面实现实时共享。

业内专家指出,水资源税改革,能够利用税收杠杆调节用水需求,有效加强水资源保护,促进水资源可持续利用。同时促进企业转变生产方式。而在河北试点,就是要率先在试点地区清费立税,为全国完善资源税制试制度、趟路子。

记者了解到,日前,已有多地赴河北就水资源税改“取经”。试点扩围地区的选择,一方面要考虑到地方是否有意愿,有准备,具备条件,另一方面也会综合考虑地方的水资源情况。

一位地方财政人士告诉《经济参考报》记者,水资源费改税给地方财税部门提出了新的要求,具体而言,“征管部门的技术配置要到位;征收地和各级政府利益链条要理顺;原体制和新体制要衔接。此外,费变为税之后,公共财政收入纳入统筹安排,肯定也有一个利益的再构,这个也要理顺”。(作者: 记者 孙韶华/石家庄报道)

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