摘要
随着水资源节约和保护意识的日益提高,将水资源纳入税收调控范畴逐渐成为各方共识。水资源税应以资源节约为调控目标,可以采取税费共存、从量计征的形式。CGE模型的测算显示,对宏观经济影响程度较小,且能够起到节能减排作用的水资源税税负的合理区间为3%-14%。同时水资源税改革中还需要进行相关的法律修订,并对水资源税的纵向与横向收入归属进行协调。
With the increasing awareness of water conservation and protection, water resource to be included in the scope of the tax regulation is becoming consensus of all parties. Water resource tax should be aimed at resource conservation and can be taxed through coexistent tax and fees and based on quantity. The estimates of the CGE model show that the water resource tax burden of 3% -14% may have a weak influence on the macro economy and play a role in energy conservation and emission reduction. Meanwhile, the relevant laws also need to be revised in the water resource tax reform, and the vertical and horizontal income attributions of the water resource tax need to be coordinated.
出处
《税务研究》
CSSCI
北大核心
2016年第5期47-53,共7页
基金
国家社会科学基金项目"行为经济学视角下的个人所得税改革研究(14BJY167)"的阶段性成果
天津市高等学校创新团队培养计划支持
关键词
水资源税
税负原则
CGE模型
Water resources tax
Principle of tax burden
CGE model
