2025.12. 09 本文字数：1821，阅读时长大约3分钟 作者 | 第一财经 陈益刊 为了保护水资源，促进水资源节约集约安全利用，中国自去年12月1日在全国推广水资源费改税，至 今刚满一年，归属于地方政府的水资源税收入出现明显增长，增加了地方自主财力。 税务总局近日披露的最新税收数据显示，去年12月试点以来新扩围的21个省份水资源税申报户数达 到9.4万户，较2024年水资源费缴费户数增长26.9%；水资源税收入189.6亿元，较2024年同期增长 18.5%。 而根据财政部数据，今年前10个月全国税收收入同比增长1.7%，其中资源税收入同比下降0.4%。与 前述数据对比，水资源税收入出现明显增长。 中国此前对水资源收费，但水资源费管理体制较为混乱，缺乏有力征管，不能充分发挥水资源节约作 用。因此为了节约用水，2016年7月开始，河北、北京、天津、山西、内蒙古、山东、河南、四川、 陕西、宁夏等10个省份陆续试点水资源费改税，效果不错。2024年12月起，剩余的广东、江苏等21 个省份也试点水资源费改税，至此水资源税推广至全国。 财政部明确将水资源税收入全部留给地方（原水资源费收入实行中央和地方1:9分成 ...

而根据财政部数据，今年前10个月全国税收收入同比增长1.7%，其中资源税收入同比下降0.4%。与前 述数据对比，水资源税收入出现明显增长。 中国此前对水资源收费，但水资源费管理体制较为混乱，缺乏有力征管，不能充分发挥水资源节约作 用。因此为了节约用水，2016年7月开始，河北、北京、天津、山西、内蒙古、山东、河南、四川、陕 西、宁夏等10个省份陆续试点水资源费改税，效果不错。2024年12月起，剩余的广东、江苏等21个省份 也试点水资源费改税，至此水资源税推广至全国。 这给地方带来增量财政收入约30亿元 为了保护水资源，促进水资源节约集约安全利用，中国自去年12月1日在全国推广水资源费改税，至今 刚满一年，归属于地方政府的水资源税收入出现明显增长，增加了地方自主财力。 税务总局近日披露的最新税收数据显示，去年12月试点以来新扩围的21个省份水资源税申报户数达到 9.4万户，较2024年水资源费缴费户数增长26.9%；水资源税收入189.6亿元，较2024年同期增长18.5%。 近些年地方财政收入增长乏力，财政收支矛盾加大，而去年党的二十届三中全会部署深化财税改革一大 重点正是增加地方自主财力，而上述水资源费改 ...

Core Viewpoint - The focus of the new round of fiscal and tax reform is to increase local autonomous financial capacity, as highlighted in the recent guidelines for the 15th Five-Year Plan [1][3]. Group 1: Definition and Importance of Local Autonomous Financial Capacity - Local autonomous financial capacity refers to the portion of local financial resources that can be independently allocated by local governments, including shared tax revenues and local taxes [2][3]. - The core essence of increasing local autonomous financial capacity is "autonomy," distinguishing it from other forms of local financial resources that may have designated uses [2]. Group 2: Reasons for Increasing Local Autonomous Financial Capacity - The need to optimize the division of government revenue and address the financial difficulties faced by local governments is driving the push for increased local autonomous financial capacity [3]. - Local governments are experiencing a mismatch between revenue and expenditure, with rising rigid expenditures such as social welfare and debt servicing [3]. Group 3: Current Financial Situation - In the first ten months of the year, local general public budget revenue was approximately 10.5 trillion yuan, a year-on-year increase of 2.1%, while expenditures reached about 19.1 trillion yuan, up 1.2% [3]. - Local government fund budget revenue saw a decline of 3.3%, totaling around 3.1 trillion yuan, while expenditures increased by 7.3% to approximately 7.2 trillion yuan [3]. Group 4: Measures to Enhance Local Autonomous Financial Capacity - The central government is promoting measures to increase local tax revenues, including the shift of certain consumption tax collection responsibilities to local governments [4][5]. - The reform of consumption tax collection is expected to significantly enhance local financial capacity, particularly through the taxation of key consumption items such as tobacco, fuel, alcohol, and automobiles [5]. Group 5: Future Reforms and Strategies - The 15th Five-Year Plan outlines several initiatives to enhance local financial capacity, including the optimization of shared tax distribution and the establishment of local additional taxes [6][7]. - Experts suggest increasing the local share of corporate and personal income taxes to improve local financial resources and align local government incentives with economic performance [7][8].

Core Viewpoint - The article emphasizes the importance of increasing local fiscal autonomy as a key focus of the new round of fiscal and tax reforms in China, particularly in light of ongoing fiscal imbalances at the grassroots level [3][5]. Summary by Sections Definition of Local Fiscal Autonomy - Local fiscal autonomy refers to the portion of local government finances that can be independently allocated and managed, including local shares of shared taxes and local taxes, as well as non-tax revenues [4]. Reasons for Increasing Local Fiscal Autonomy - The central government aims to enhance local fiscal autonomy to address the mismatch between local government revenues and expenditures, alleviate fiscal pressures, and reduce reliance on central transfers [5]. - Data shows that local public budget revenues grew by only 2.1% year-on-year, while expenditures increased by 1.2%, indicating a significant fiscal gap that needs to be addressed [5]. Key Measures to Enhance Local Fiscal Autonomy - The central government is pushing for reforms such as shifting certain consumption tax collection responsibilities to local governments, which is expected to increase local revenues significantly [6][7]. - The reform of the environmental protection tax law to include volatile organic compounds is also noted, although its impact on local fiscal autonomy is limited [8]. Specific Initiatives and Examples - Guangdong Province has adjusted its revenue-sharing ratios to increase fiscal resources at the municipal and county levels, aiming to alleviate the financial pressures faced by local governments [9]. - The article outlines that while current measures to enhance local fiscal autonomy are limited, the upcoming "15th Five-Year Plan" is expected to accelerate the implementation of various initiatives [10]. Future Directions - Future efforts will focus on optimizing the sharing ratios of shared taxes, establishing local surcharges, and enhancing the collection of consumption taxes at the local level [11]. - Suggestions include increasing the local share of corporate and personal income taxes to better align local government revenues with economic performance [12]. Non-Tax Revenue Strategies - Some local governments are also reforming state-owned assets management to increase non-tax revenues, with examples showing significant growth in non-tax income through better management of state resources [13][14].

Core Viewpoint - The article emphasizes the importance of increasing local fiscal autonomy as a key focus of future fiscal reforms in China, particularly through measures such as shifting consumption tax collection to local levels and optimizing tax-sharing ratios [1][7]. Summary by Sections Local Fiscal Autonomy - Local fiscal autonomy refers to the portion of local government finances that can be independently allocated and managed, including shared taxes like VAT and local taxes such as property tax [2][3]. - The central government aims to enhance local fiscal autonomy to address the growing financial pressures faced by local governments, which struggle to meet expenditure needs due to insufficient revenue [3][4]. Recent Developments - Recent fiscal reports indicate that local governments are experiencing significant budgetary imbalances, with local public budget revenues at approximately 10.5 trillion yuan, a 2.1% increase year-on-year, while expenditures reached about 19.1 trillion yuan, a 1.2% increase [3][4]. - The central government is pushing for reforms to increase local tax revenues, particularly through the adjustment of consumption tax collection methods [4][5]. Consumption Tax Reforms - The government plans to shift certain consumption tax collections from production to retail levels, allowing local governments to retain a larger share of the revenue [5][6]. - Key consumption tax categories, such as tobacco, refined oil, alcohol, and automobiles, account for over 95% of total consumption tax revenue, making them critical for enhancing local fiscal autonomy [5][6]. Tax Sharing Optimization - The article discusses the need to optimize the sharing ratios of various taxes, suggesting that local governments should receive a higher proportion of shared taxes to improve their fiscal capacity [8][9]. - Proposed changes include adjusting the corporate income tax and personal income tax sharing ratios from a 60-40 split to a 50-50 split, which would enhance local fiscal resources [8][9]. Additional Measures - The merging of various local taxes and fees into a unified local surcharge is suggested as a way to increase local fiscal autonomy, allowing local governments to set tax rates based on their financial needs [9]. - Some provinces are also exploring reforms in state-owned assets management to boost non-tax revenue, with reports indicating significant increases in non-tax income from state resources [9].