水是经济社会发展所依赖的宝贵资源。推进水资源税费改革是实现水资源优化配置的重要手段,对于全面建成小康社会具有非常重要的意义。本文基于河北省的调研分析,认为推进水资源税费改革,应通过并费立税,合理确定征税范围、标准、优惠条件及征管、分配关系,在水资源保护和利用方面实现最优平衡。 Water is a valuable resource on which economic and social development depends. Promoting the reform of the tax and fee system for water resources is an important measure to realize the optimal allocation of water resources and is of great significance to the establishment of an overall well-to-do society. Based on the investigation and analysis in Hebei Province, this paper believes that to push forward the reform of tax and fee for water resources, we should achieve the optimal balance in the protection and utilization of water resources through the taxation of taxes and fees, reasonable determination of the scope of taxation, standards, preferential terms and collection and distribution of water resources .