摘要
科学评估水资源税改革试点的政策效果,是促进水资源节约利用和完善绿色税收体系的重要手段。文章基于2008—2023年我国31个省份的水资源数据和宏观经济数据,采用多期双重差分法和合成控制法检验水资源税改革试点对用水强度和用水结构的影响。实证结果表明:水资源税改革显著提升了试点省份的地表水用水率,降低了地下水用水率,优化了用水结构;但对用水强度的抑制却没有产生效果。分地区考察,水资源税改革效果差异明显,多数试点地区(6个)的用水结构得到完善,而用水强度却没有降低迹象。因此,为最大化地发挥水资源税试点的政策效果,应不断加强水资源相关的税收优惠措施,完善水资源税制,以促进水资源的节约合理利用,助力水资源保护。
Scientifically evaluating the policy effectiveness of the pilot reform of water resource tax is an important means to promote the efficient utilization of water resources and improve the green tax system.Based on water resources data and macroeconomic data from 31 provinces in China from 2008 to 2023,this article uses multi period difference-in-differences method and synthetic control method to test the impact of water resource tax reform pilot on water-using intensity and structure.The empirical results show that the water resource tax reform significantly increased the surface water-using rate in pilot provinces,reduced the groundwater use rate,and optimized the water-using structure,but the suppression of water-using intensity didn't see effect.As for regions,there are significant differences in the effectiveness of water resource tax reform.The water-using structure in most pilot areas(6 provinces)has been improved,but there is no sign of a decrease in water-using intensity.Therefore,in order to maximize the policy effectiveness of the pilot water resource tax,it is necessary to continuously strengthen tax incentives related to water resources,improve the water resource tax system,in order to promote the rational and efficient use of water resources,and assist in water resource protection.
作者
刘扬
刘茹
李斌
LIU Yang;LIU Ru;LI Bin(School of Economics,Xi'an University of Finance and Economics,Xi'an 710100,Shaanxi,China;School of Economics,Nankai University,Tianjin 300071,China)
出处
《水利发展研究》
2025年第11期70-78,共9页
Water Resources Development Research
基金
国家社科基金项目(20CJY057)。
关键词
水资源税
水资源税改革
用水结构
水资源保护
绿色税收体系
water resource tax
water resource tax reform
water-using structure
water resource protection
green tax system
