Water Resource Tax Reform to Build Resource-saving Society

Water resource tax reform constitutes an important part of the reform of the ecological civilization system and mechanism. Due to the basic and strategic nature of water resources, water resource tax system not only decides the success or failure of ecological civilization construction, but also plays a decisive role in high-quality economic growth and regional balanced development of China. This paper analyzes the unique characteristics of water resource tax and the green effects of its reform. It then learns from advanced foreign experience and offset weakness based on domestic reality, proposes the main ideas for improving our country's water resource tax system at the national level to enhance our country's ability to build a resource-saving society.