中国多层次水资源税体系构建研究

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英文篇名：Study on the Construction of China's Multi-level Water Resources Tax System 作者：唐升 ; 李富强 英文作者：Tang Sheng;Li Fuqiang; 关键词：水资源税 ; 生态文明 ; 多层次水资源税 ; 绿色发展 英文关键词：Water resources tax;;Ecological civilization;;Multi-level water resources tax;;Green development 中文刊名：价格理论与实践 英文刊名：Price:Theory & Practice 机构：宁波大学商学院;中国社会科学院技术创新与战略管理研究中心; 出版日期：2019-06-25 出版单位：价格理论与实践 年：2019 期：06 语种：中文; 页：24-28 页数：5 CN：11-1010/F ISSN：1003-3971 分类号：TV213.4;F812.42

摘要

水资源税费改革是我国生态文明建设的重要措施。首先,本文从水资源税的基础理论出发,认为水资源税的征收依据出于受益原则、公平原则、补偿原则和效率原则。在此基础上,分析论证水资源税的多重内涵。其次,以此为依据,制定多层水资源税体系:第一层是资源地租;第二层是稀缺价值;第三层是经济调节。对于水资源相对丰富的区域,可以只收取第一层的水资源税;对于水资源相对稀缺的地区,则收取第一层和第二层的水资源税;对于水资源严重稀缺,并对经济和环境造成巨大影响的区域,要收取三个层次的水资源税。再次,利用数量经济模型给出每个层次水资源税的计算方法,分别利用基于投入产出模型结构分解分析计算的农业节水成本表征资源地租;利用可计算一般均衡模型计算水资源稀缺机制;利用影子价格表征经济调节税。最后采用山西省煤炭行业的水资源税改革为例进行研究,并提出了三阶段水资源税征收方案。
        The reform of water resources tax and fee is an important measure for the construction of ecological civilization in China. Firstly, based on the basic theory of water resources tax, this paper considers that the collection of water resources tax is based on the principle of benefit, fairness, compensation and efficiency. On this basis, it analyses and demonstrates the multiple connotations of water resources tax. Secondly, a multi-tier water resources tax system is formulated on this basis. The first tier is resource rent, the second tier is scarce value, and the third tier is economic regulation. For areas with relatively abundant water resources, only the first-tier water resources tax can be charged. In areas where water resources are relatively scarce, water resources taxes on the first and second tiers are charged. For regions where water resources are seriously scarce and have a huge impact on the economy and environment, three levels of water resources tax should be levied. Thirdly, the quantitative economic model is used to give the calculation method of water resources tax at each level. The agricultural water-saving cost based on input-output model is used to represent the land rent of resources, the computable general equilibrium model is used to calculate the scarcity mechanism of water resources, and the shadow price is used to represent the economic adjustment tax. Finally, taking the reform of water resources tax in Shanxi coal industry as an example, a three-stage water resources tax collection scheme is proposed. The final general regional water resources tax is 2.75 yuan/cubic metre, the general overmining area is 14 yuan/cubic metre, and the serious overmining area is 48 yuan/cubic metre. This set of water resources can take into account the comprehensive objectives of environment, tax burden and economic stability, and is the best way to collect water resources tax.

引文

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