Thanks for the additional information. Since he's still so little, he might just think the water's fun to play with. Or maybe he's not quite sure what it's for.
My first suggestion would be to get him a Drinkwell Pet Fountain
. He'll be able to play with the running water to his heart's content, and the moving water in the bowl will get his interest and encourage him to drink. Most pet supply stores, including PetsMart and PetCo sell Drinkwell fountains. There are other brands of fountains and "water bubblers," but the Drinkwell is by far and away the most popular and interesting to cats.
Instead of putting the fountain or his water bowl on a piece of carpeting, which is fun to scratch, put it on a smooth surface like a place mat. The smooth surface will probably discourage him from scratching.
It's possible that he's not happy with his water bowl. For a kitten, the bowl shouldn't be real deep. A glass cereal bowl would work best. Make sure the bowl is wide enough to accommodate his whiskers. Most cat would prefer to not have to flatten their whiskers against their faces when eating or drinking.
I hope this helps. If you'd like more information, please feel free to write back to me.