摘要
水资源“费改税”试点政策是应对水资源供需矛盾的重要举措,评价其对水资源绿色利用效率的影响对于全面推广水资源税、加快经济社会全面绿色转型具有重要意义。基于2010—2021年中国272个地级及以上城市相关数据,构建PSMDID模型考,察水资源“费改税”政策是否显著提升了试点城市水资源绿色利用效率。结果发现:(1)水资源“费改税”试点政策显著提升了试点城市水资源绿色利用效率;(2)机制检验表明,水资源“费改税”政策可通过增强财政和金融支持力度促进水资源绿色高效利用,但未显著提高绿色技术创新水平;(3)异质性检验表明,该政策可显著提升东部地区以及老工业基地城市水资源绿色利用效率,但对中西部地区、非老工业基地城市未产生显著政策效应。政府应进一步提升绿色技术创新水平,适当增加财政和金融支持力度,总结试点地区经验,为全面推开水资源税提供辅助政策决策。
The pilot policy of"fee to tax"on water resources is an important measure to deal with the contradiction between supply and demand of water resources.Evaluating its impact on the green water resource utilization efficiency is of great significance for promoting water resources tax comprehensively and accelerating the comprehensive green transformation of economy and society.Based on the relevant data of 272 cities at the prefecture level and above in China from 2010 to 2021,this paper constructed a PSM-DID model to investigate whether the"fee to tax"policy of water resources significantly improved the green water resource utilization efficiency in pilot cities.The findings were as follows:①The pilot policy of"fee to tax"of water resources significantly improved the green water resource utilization efficiency.②The mechanism test showed that the"fee to tax"policy could promote the green water resource utilization efficiency by strengthening fiscal and financial support,but it had not significantly improved the level of green technology innovation.③Heterogeneity test showed that the policy could significantly improve the green water resource utilization efficiency in the eastern region and old industrial base cities,but had no significant policy effect on the central and western regions and non-old industrial base cities.The government should further enhance the level of green technology innovation,appropriately increase fiscal and financial support,conclude the experience of pilot areas,and provide auxiliary decision-making reference for the comprehensive introduction of water resources tax.
作者
李福柱
孙润之
LI Fuzhu;SUN Runzhi(School of Economics,Ocean University of China,Qingdao 266100,China)
出处
《资源开发与市场》
2025年第8期1167-1176,共10页
Resource Development & Market
基金
国家社会科学基金项目(编号:19BJL091)。
