水资源费改税政策实施效果评估——以河北省为例

Evaluation on the Policy Transforming Water Resources Administrative Fee to Tax:A Case Study of Hebei Provinc

保护水资源是生态文明建设的重要内容之一。资源税对位于生产与消费前端的矿产品开发和水资源取用征收,是税收引导循环经济发展的最直接手段。水资源费改税是近年来资源税改革的重点内容之一,我国选取水资源匮乏的河北省作为首个试点省份,以期为全国范围内推广征收水资源税提供试点经验。本文选取河北省为研究对象进行定性与定量研究,首先基于河北省水资源费与水资源税政策异同分析,进一步研究水资源费改税政策对税收负担最重的工业及供水业的影响。其次基于2005-2017年的省级面板数据,利用合成控制法评估水资源费改税政策的实施对工业用水量的影响,结果表明水资源费改税政策显著抑制了工业用水量,推动企业用水方式由粗放型向节约型转变。最后从工业、供水业等多角度提出政策建议,为水资源税立法提供参考意见。

The protection of water resources is one of the important elements of ecological civilization construction.Resource taxes are levied on the exploitation of mineral products and water resources,which are at the production and consumption point.Resource taxes are the most direct means to guide the development of circular economy.Changing water resources fees into taxes is one of the key resource tax reforms in recent years.Hebei province,which is short of water resources,was chosen as the first pilot province,in order to provide the pilot experience for promoting the collection of water resource tax nationwide.The article selected Hebei Province as the object to conduct qualitative and quantitative research.Firstly,the article analyzes the similarities and differences between water resources fee and water resources tax policies in Hebei Province,then study the impact of this policy on the most heavily taxed industries and water supply industries.Secondly,based on the provincial panel data from 2005 to 2017,synthetic control method was used to evaluate the effect of changing water resources fees into taxes policy on industrial water consumption.The result shows that the water resource fee tax policy has inhibited the industrial water consumption significantly,and promote the transformation of enterprise water usage mode from extensive type to economical type.Finally,policy suggestions are put forward from the perspectives of industry and water supply industry to provide reference for the legislation of water resources tax.