基于节水和减排双重视角的水资源税改革的效果研究:来自微观工业企业的证据  

Research on the Effect of Water Resource Tax Reform Based on Dual Perspectives of Water Saving and Emission Reduction:Evidence from micro Industrial Enterprises

作　　者：李静[1] 王紫豪 JING LI;ZIHAO WANG(School of Economics,Hefei University of Technology)

机构地区：[1]合肥工业大学经济学院

出　　处：《产业经济评论》2023年第6期117-134,共18页Review of Industrial Economics

基　　金：国家自然科学基金“多目标约束下水资源税改革的效果评估及政策优化研究”(批准号:71974051)的阶段性成果。

摘　　要：水资源税作为绿色财税的重要政策之一,对完善我国绿色税制以及推动形成绿色发展方式和生活方式都具有重要的意义。本文基于2016年水资源税改革的政策冲击构建连续型双重差分模型,结合2013-2019年河北省的工业企业数据考察了水资源税改革对企业用水行为和污染行为的影响。结论显示,水资源税改革具有节水和减排“双重红利”效应,改革促进企业用水量下降,用水效率提升,并且有利于减少水污染排放。异质性分析显示,水资源税对高耗水企业的节水效应和减排效应的影响更为显著,对地下水管控区的影响高于其他用水区。机制分析表明,价格和税收机制增加了企业用水成本,倒逼企业提升用水效率,短期内,企业主要依靠加大末端治理投入实现节水效应和减排效应。研究从实施差别化的税收政策、强化源头创新激励以及完善配套措施等方面提出了针对性的政策建议。Water resource tax,as one of the important policies of green finance tax,is of great significance to perfecting our green taxation system and promoting the formation of green development pattern and way of life.Based on the policy impact of water resource tax reform in 2016,this paper builds a continuous differential model,and combined with the data of industrial enterprises in Hebei Province from 2013 to 2019,investigates the impact of water resource tax reform on enterprises'water use behavior and pollution behavior.The conclusion shows that the water resource tax reform has the"double dividend"effect of saving water and reducing emission.The reform promotes the decrease of water consumption of enterprises,the improvement of water use efficiency,and the reduction of water pollution discharge.Heterogeneity analysis shows that water resource tax has more significant effects on water saving and emission reduction of high water consumption enterprises,and its impact on groundwater control areas is higher than other water consumption areas.Mechanism analysis shows that price and tax mechanism increase the cost of water use and force enterprises to improve water use efficiency.In the short term,enterprises mainly rely on increasing investment in end-of-pipe treatment to achieve water saving effect and emission reduction effect.The research puts forward some specific policy suggestions from the aspects of implementing differentiated tax policies,strengthening source innovation incentives and improving supporting measures.

关 键 词：水资源税 节水效应 减排效应 价格和税收 末端治理 

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] F425