水资源“费改税”对高耗水行业用水效率的价格杠杆作用研究  

Research on the Price Leverage Effect of Water Resources“Fee to Tax”on Water Use Efficiency in High Water Consumption Industries

作　　者：田贵良[1] 陈治元 高廷艳 吴正 TIAN Guiliang;CHEN Zhiyuan;GAO Tingyan;WU Zheng

机构地区：[1]河海大学商学院

出　　处：《价格理论与实践》2023年第7期59-64,143,共7页Price:Theory & Practice

基　　金：国家社会科学基金后期资助项目“我国水权市场治理研究”(19FJYB029)。

摘　　要：科学评估水资源“费改税”在高耗水行业用水效率提升中的价格杠杆作用,有助于优化水资源税额标准,促进高耗水行业实现有效节水和高质量发展。通过采用双重差分模型(DID),评估水资源“费改税”对高耗水行业用水效率产生的政策效应。结果表明:在科技进步、水资源“费改税”的合法性压力以及成本黏性的共同作用下,水资源“费改税”政策显著提高了高耗水行业用水效率,并且随着时间的推移和水资源“费改税”工作的深入开展,科技进步的作用会越来越凸显,在提高用水效率的同时形成绿色创新效应,发挥其在改革中的环境效益和经济效益。为此,既要重视科技引领,加大科研创新投入,提升绿色技术水平;又要立足实际,抓住高耗水行业用水主要矛盾,强化水资源“费改税”政策效应。It is imperative to scientifically assess the price leverage of water resource“fee to tax”in enhancing water use efficiency within high water-consuming industries.This contributes to refining water resource tax benchmarks and promoting effective water conser-vation,thereby facilitating high-quality development in these water-intensive sectors.The study employed a dual difference-in-differences(DID)model to assess the policy effects of the“fee to tax”reform on water use efficiency within high water-consuming industries.The re-sults show that the“fee to tax”reform enhanced water efficiency in high water-consuming industries,driven by a combined effect of tech-nological progress,legitimate policy pressures,and cost stickiness.Moreover,with the continued advancement of the“fee to tax”reform,the significance of technological progress became even more pronounced.This progress not only enhanced water usage efficiency but also spurred green innovation effects,thereby contributing to both environmental and economic benefits within the framework of the reform.Therefore,it is recommended to prioritize technological leadership and increase investment in research and innovation to enhance green technology standards.Additionally,it's important to address the primary water use contradiction in high water-consuming industries prag-matically and strengthen the policy effects of the“fee to tax”reform.

关 键 词：水资源“费改税” 高耗水行业 用水效率 DID模型 

分 类 号：TV213.4[水利工程—水文学及水资源] F812.42[经济管理—财政学]