On the water resources tax standard and tax administration mode for urban residents in China

Abstract Levying water resources tax represents the exploration and innovation of paid use system of water resources in China. Due to the actual situation in China, the formulation of the water resources tax standard should fully reflect the value of water resources. Therefore, we use the fuzzy comprehensive evaluation model to evaluate the water resources value in China, explore the spatial distribution of water resources value, and calculate the tax standard for urban residents. The results show that China's spatial distribution of water resources value demonstrates a pattern of ‘high in the north and low in the south’. There is a significant gap between the calculated results and the existing water resources tax standard, which fails to reflect the water resources value. This gap makes it a challenging task to generate a water-saving incentive effect. In addition, we also discuss the collection and management mode of water resources tax for urban residents and the dynamic adjustment basis for the formulation of water resources tax standards with people's livelihood issues taken into consideration. These research results will provide concrete theoretical support and policy reference for policy-makers seeking to improve water resources tax reform policies.