A Study On Water Saving Effect Of Water Resources Tax Reform In "1+9" Pilot

The report of the Nineteenth National Congress of the Communist Party of China made a strategic plan to "accelerate the reform of the ecological civilization system",emphasizing the need to "promote comprehensive conservation and recycling of resources and implement national water-saving actions." As a basic natural resource,water resources are vital to the survival and reproduction of all things and the sustainable development of society and economy.However,with the rapid development of our economy and the acceleration of urbanization,the contradiction between the supply and demand of water resources in China has become increasingly prominent,and water resources have become an important factor restricting sustainable economic development and affecting the healthy life of residents.For many years,China has implemented a water resource fee system in an attempt to promote the rational allocation of water resources by collecting water resource fees.However,the water resources fee has institutional shortcomings such as low collection standards,high randomness of charges,and low transparency.It cannot form an effective constraint mechanism and a good coercive mechanism to encourage water users to take the initiative to save water and protect water.Rent-seeking behaviors with water resources management departments have greatly weakened the policy control function of water resources fees.Based on this,fiscal and tax policies,as one of the important tools of "visible hands" to regulate social economy,can form a strong incentive and restraint mechanism to achieve optimal allocation and efficient use of resources.The water resources tax has the core policy objective of improving the efficiency of water resources utilization.It is a powerful pusher to promote green production methods,guide industrial structure transformation,and adjust industry development strategies.Water remedies.Since the Third Plenary Session of the Eighteenth Central Committee made a strategic plan to “accelerate resource tax reform and gradually expand resource tax to occupy various natural ecological spaces”,the expansion of the resource tax collection target has been on the reform agenda.In July 2016,Hebei Province took the lead in carrying out water resource tax reform as the current pilot;in December 2017,water resource tax reform was expanded to 9 provinces including Beijing,Tianjin,and Shanxi.So far,China's water resources tax reform pilot has formed a "1 + 9" geographical layout.In this context,this thesis first elaborates the theoretical basis of water resource tax reform,then combines the era of high-quality economic development,discusses the practical significance of water resource tax reform,and deeply analyzes the "1 + 9" pilot scheme.Basic elements and pilot practice water-saving effects.Finally,after analyzing and summarizing the water resource tax policies and practices in Russia,the Netherlands,and Germany,we propose policy recommendations for the full implementation of the water resource tax after the “1+9” pilot.This paper is divided into six parts.The first part is the introduction,which describes the research purpose,research significance,literature review at home and abroad,and summarizes the issues that need to be explained.The second part is the first chapter,which is the theoretical basis of the whole paper.On the basis of defining the relevant concepts of water resources tax,the paper introduces the theoretical basis of water resources tax reform,and analyzes the mechanism of water-saving effect of water resources tax from two aspects of revenue effect and substitution effect of tax,and starts from the new era background of high-quality economic development to levy water resources tax The necessity of water resources tax reform in China is analyzed,which provides a theoretical support for the further study.The third part is the second chapter,for the "1 + 9" pilot water resources tax reform status and water saving effect evaluation.This paper focuses on the analysis of the "1 + 9" pilot project of water resources tax,and analyzes the water-saving effect of the pilot area from three aspects: the water consumption of 10000 yuan GDP,the water consumption of groundwater,the water consumption of high water consumption industries and special industries,and points out that there are factors such as the design of water resources tax system,collection management and supporting measures to weaken the water-saving effect.The fourth part is the third chapter,which is the empirical analysis.Limited to the availability of data,the research time interval of this chapter is 2011-2017.From the provincial level,Hebei Province,the first pilot,is set as the treatment group,and the "counterfactual" Hebei Province is fitted out through the synthetic control method.The reform of water resource tax promotes the decline of total industrial water consumption in Hebei Province,and the stability of the conclusion is tested by double difference method and treatment group replacement method.The fifth part is the fourth chapter,to enhance the international experience of water-saving effect of water resources tax in China.This paper analyzes the basic characteristics of water resources tax policies in Russia,the Netherlands and Germany,and summarizes the experience of its collection and management in order to provide experience for enhancing the water-saving effect of water resources tax in China and further promoting the reform of water resources tax.The sixth part is the fifth chapter,policy recommendations for the full text.From three aspects of optimizing the design of water resources tax system,standardizing the collection and management of water resources tax,and refining the supporting measures of water resources tax,the paper puts forward the policy suggestions for deepening the reform of water resources tax.