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Research On Water Resource Tax Based On CGE Model

Posted on:2018-12-03Degree:MasterType:Thesis
Country:ChinaCandidate:W ShaoFull Text:PDF
GTID:2359330515489441Subject:Taxation
Abstract/Summary:PDF Full Text Request
In today's world,water shortages have become a global problem,and China's vast territory,with the Yangtze River,the Yellow River two world rivers,fresh water resources ranked fourth in the world,but China is a large population,per capita water resources Only 28% of the global average,coupled with serious water pollution,resulting in the availability of water resources is declining.How to solve the contradiction between supply and demand of water resources in China,to ensure the normal operation of enterprises and the life of residents to promote China's economic,social and long-term sustainable development of resources has become one of the urgent needs to be resolved.Based on the theory of resource tax,this paper takes water resources as the research object,investigates the basic collection system of water resources fee,and makes a theoretical and practical investigation on the problems existing in the collection and management of water resources fees.It is found that China's current water resources fee system There is a lot of problems,water price and water market value does not match,water consumption compensation and the restoration of ecological damage is difficult to solve.As people from all walks of life understand the urgency of water conservation and people's awareness of the increasing awareness of water resources tax gradually become the consensus.Tax policy can solve the water resources fees in the actual collection of various problems.So the water resource tax is an effective way to solve the current water resources fee problem in China.The CGE model can describe the relationship between each department and each variable in the economic system,and it can forecast the influence of the fluctuation of resource price on the economy and the environment.It is of great reference significance to the formulation of resource tax policy.In this paper,the water resources tax as the research object,to the impact of the macroeconomic level is small,and can play the role of energy conservation as the goal,in the framework of China's resource tax system,drawing on domestic scholars and China's economic data related to the study Based on the data,the water resources tax CGE model is listed,and the average optimal resource tax rate of water resource tax reform is about 0.468 yuan per square meter.The resource tax rate,while not too much impact on the output while the per capita consumption of resources will be greatly reduced.On the basis of the above analysis,with the basic system framework of resource tax,combined with the practice of water resources fee collection,the main tax factors such as taxpayers,taxation scope,collection mode,tax rate and taxation of water resources tax Design is discussed,hoping to take the water resources tax reform involved in the study play a reference role.
Keywords/Search Tags:Water resources fee, Water resources tax, Tariff adjustment, CGE model
PDF Full Text Request
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