关于水资源费征收若干问题的思考

针对我国现行水资源费征收办法中存在某些内容比较笼统、原则论述不详、缺乏可操作性的问题，依据相关法律及实际情况，分析了水资源费征收执行中的影响因素。主要内容包括水资源费征收范围拓展、中央直属和跨省水利工程的水资源费征收标准、实施差别水资源费、涉农用水的水资源费免征、地源热泵与从水库取用水的水资源费征收、取用矿泉水和地热水缴纳水资源费、水资源费纳税、联动征收与奖惩等问题。根据分析结果，提出了完善水资源费征收的相关措施，为不断丰富完善水资源有偿使用制度、实行最严格的水资源管理提供参考。

Consideration on several issues about water resources fee collection

In view of the existed problems in present charge for water resources in China,including too general or some provisions not given in detail and lack of operability,according to correlative laws and practical condition,the influential factors in water resources fee collection are analyzed.The main analysis contents contain the expanding of water resources fee collection,charge standard of water resources projects under directly the central government and the projects crossing provinces,differential charging of water resources fee,exemption from water resources fee involving agriculture,water resources charge from ground source heat pumps and reservoirs,mineral spring water and ground heat water charge,tax of water resources fee,linkage charge and rewards-punishments etc.Based on analysis result,the correlative measures for perfecting the charge are put forward to provide reference for enriching and perfecting paid utilization system of water resources and implementing the strictest water resources management system.