资源科学 ›› 2021, Vol. 43 ›› Issue (11): 2264-2276.doi: 10.18402/resci.2021.11.10
收稿日期:
2021-02-22
修回日期:
2021-04-19
出版日期:
2021-11-25
发布日期:
2022-01-27
通讯作者:
田贵良,男,江苏徐州人,教授,主要从事资源经济方面研究。E-mail: tianguiliang@hhu.edu.cn作者简介:
吴正,男,江苏盐城人,博士生,主要从事水资源技术经济及管理方面研究。E-mail: 15195958191@163.com
基金资助:
WU Zheng1,2(), TIAN Guiliang1,2,3(
), HU Yucan1
Received:
2021-02-22
Revised:
2021-04-19
Online:
2021-11-25
Published:
2022-01-27
摘要:
水资源费改税是中国政府为促进水资源有效节约和可持续利用而实施的重要价格改革措施,政策实施的节水效应和经济影响是决定税改工作能否全国推广的重要依据之一。本文以首个水资源税改试点——河北省为例,在对标准社会核算矩阵(SAM表)进行拓展的同时,构建了开放式水资源嵌入型一般均衡模型(CGE),并设置了3种情景来模拟实施的水资源税改政策对河北省的经济运行状况的影响。结果表明:①征收水资源税在短期内会对宏观经济产生一定的负面影响,但从长期的角度来看,实施水资源税政策可以有效促进水资源的节约保护,提高企业对水资源的使用效率,有利于生态文明建设和经济社会环境的可持续发展;②不同行业对水资源的依赖程度存在差异,因此差异化的水资源税改政策能更有效地达成节水目标,实现更理想的政策效果;③对水资源税进行转移支付可以发挥税收的调节作用,有效减轻征税所造成的福利损失,在实现理想的节水效果的同时减少对经济和社会的负面影响。最后提出各省在实施水资源税改政策时要从政策制定、政策执行和税收使用3个方面统筹协调的政策建议。
吴正, 田贵良, 胡雨灿. 基于开放式水资源嵌入型CGE模型的税改政策经济影响与节水效应[J]. 资源科学, 2021, 43(11): 2264-2276.
WU Zheng, TIAN Guiliang, HU Yucan. Economic impact and water saving effect of tax reform policy based on open water resources embedded CGE model[J]. Resources Science, 2021, 43(11): 2264-2276.
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