【作者】 聂蕾；

【导师】 彭迪云；

【作者基本信息】 南昌大学 ， 公共管理， 2007， 硕士

【摘要】 21世纪以来,我国经济快速增长,各项建设取得巨大成就,但也付出了巨大的资源和环境代价,经济发展与资源环境的矛盾日趋尖锐,群众对环境污染问题反映强烈,其中水资源的污染问题尤为突出。长期以来,受传统资源价值观念的影响和计划经济的束缚,我国在水资源管理中忽视经济手段的运用,现行的排污收费制度与资源税制已不能适应我国资源和环境保护的要求。我国水资源无价、供水低价、水权不明晰等情况十分普遍,造成了水资源短缺与严重浪费,污染成灾,加重了水资源的危机,已经严重地影响经济社会的可持续发展。胡锦涛总书记在党的十七大报告中提出建设生态文明,基本形成节约能源资源和保护生态环境的产业结构、增长方式、消费模式的新要求。他指出,我国生态文明的内涵是:不断提高人的生活质量,建立资源节约和环境友好型社会,不断增强可持续发展能力。水资源的有效利用是建设生态文明社会的根本要素之一。如何建立有利于我国水资源保护和污染防治的资源税收制度是我国现阶段亟待研究和解决的一个新课题。基于此,本文提出通过创建我国的水资源税制来有效的保护和利用水资源,消除或缓解水资源危机,从而进一步促进经济发展与人口、资源、环境相协调,加快建设资源节约型、环境友好型社会。更多还原

【Abstract】 Since the 21st century, China’s rapid economic growth and all construction has achieved huge success, but also put in a lot of resources and environmental costs of economic development and resources and the environment has become increasingly acute contradictions, the masses of the environmental pollution problems reflect the strong, the pollution of water resources the problem is particularly prominent.For a long time, the traditional resource values and the impact of the shackles of the planned economy, China’s water resources management in the use of economic means to ignore the existing charging system and resource tax system can no longer meet China’s resource and environmental requirements. China’s water resources is priceless, and low-cost water supply, water is not clear, and so on are very common, resulting in a serious shortage of water resources and waste, pollution disaster, increasing the water crisis, have seriously affected the economic and social sustainable development . Hu Jintao, general secretary of the party’s 17 largest building in the report of the ecological civilization, basically formed to conserve energy resources and protect the ecological environment of the industrial structure and the mode of growth, consumption patterns, the new requirements. He pointed out that China’s ecological civilization connotation is: constantly improve people’s quality of life, the establishment of a resource-saving and environment-friendly society, and continually enhance the sustainable development capacity.The effective use of water resources in the building of ecological civilization is the fundamental element of society. How is conducive to China’s water resources protection and pollution prevention and control the resources of the tax system at this stage is to be studied and resolved in a new topic. Based on this, this paper through the creation of China’s water resources system for effective protection and use of water resources, eliminate or ease the water crisis, thus further promoting economic development and population, resources and the environment coordination, speed up the building of a resource-saving and environment-friendly society.更多还原