“两山理论”下水资源税的省际协同研究--一个完善新安江模式的设想

Research on Inter Provincial Coordination of Water Resources Tax based on"Two Mountains Theory"--An Idea of Perfecting Xin'an River Model

基于“两山理论”为代表的习近平生态文明思想,结合我国水资源税试点开征的改革背景,在系统分析水生态税收和水生态公共品内涵与外延的基础上,提出水资源税的征收目的是满足水生态治理的需要。按照是否投入劳动,文章将生态公共品分为自然生态公共品和社会生态公共品,通过对水资源征税筹集资金来提供水社会生态公共品,以平衡水自然生态公共品由于地理位置、政府规制等因素导致的不均。通过分析水资源税省际协同的理论基础、制度基础和实践基础,构建流域内水资源税跨省分配机制,改善区域间的财税失衡局面,使得水生态公共品的需求与供给在流域内趋近于均衡,以此完善正在各地推广的“新安江模式”。

Based on the Xi Jinping′s theory of ecological civilization represented by the“Two Mountains Theory”and combined with the background of the reform of water resources tax in China,this paper puts forward that the purpose of collection of water resources tax is to meet the needs of water ecological management on the basis of the systematic analysis of the connotation and denotation of water ecological taxation and water ecological public goods.It divides ecological public goods into natural ecological public goods and social ecological public goods according to whether to put into labor.Through collecting funds from water resources tax,the paper proposes social ecological public goods for water supply,so as to balance the imbalance caused by geographical location,government regulation and other factors.Through analyzing the theoretical basis,system basis and practical basis of inter provincial cooperation of water resources tax,the paper constructs the cross-provincial distribution mechanism of water resources tax in the basin,improves the fiscal and tax imbalance among regions,and balances the demand and supply of water ecological public goods in the basin,so as to improve the“Xin′an River Model”which is being popularized in various regions.