Estimation Of Water Resources Tax Rate And Optimal Strategy Of Water Resources Tax System In China

China's total water resources are abundant,but the per capita possession is relatively low,and its spatial and temporal distribution is quite different.With the improvement of people's living standards,social and economic development and the impact of environmental climate change,China's water demand has greatly increased.Therefore,how to effectively solve the problem of water shortage is extremely urgent.The pilot work of water resources tax reform is an important way to promote sustainable development of economy and society,facilitate the construction of ecological civilization and build a beautiful China.At present,it has expanded from Hebei Province to nine provinces and cities(regions)including Beijing,Tianjin and Henan.Based on the comprehensive analysis of the main basis and functional orientation of China's water resources tax reform,combined with the current situation of China's water resource tax pilot areas and the beneficial experience of collecting water resource tax in the world,this paper uses CGE model to simulate and calculate the optimal tax rate of China's water resources tax,and puts forward reasonable suggestions for optimizing China's water resources tax system and further improving the coordination effect of green tax system on the sustainable development of society.The main structural arrangements of this paper are as follows:The first chapter is the theoretical part,which systematically describes the current situation of water resources in our country,specifically analyzes the economic characteristics of water resources,and then leads to the nature and collection principles of water resources tax.Then it introduces the theories of public good,externality,resource rent and so on,discusses the theoretical basis of water resources tax reform,and finally defines that the functional orientation of levying water resources tax in our country should include realizing the goal of sustainable development and perfecting the current resource tax system.In the second chapter,the current situation of China's water resources tax and fee system is analyzed in detail,including confusion in the collection and management of water resources fees,lack of law enforcement rigidity,and deficiencies in the use and management of fees.Then,the current situation,achievements and deficiencies of China's water resources tax reform pilot are analyzed in a normative way.On this basis,the problems faced by the water resources tax reform are summarized,including legal issues,system issues and technical issues.The third chapter is empirical research.In this part,CGE model is built,production module and consumption module are introduced,equilibrium conditions are constructed according to the assumption of market clearing,and the tax rate of water resources tax is taken as an external impact variable to analyze the impact of different tax rates on water resource consumption and consumer utility.The results show that: firstly,levying water resources tax will have a certain negative impact on per capita output,but at the same time it will reduce water resource consumption,and the reduction of water resource consumption is much larger than the reduction of per capita output;Secondly,levying water resource tax will affect consumers' consumption behavior,specifically,it will reduce the consumption expenditure of residents' consumers and increase the consumption expenditure of government consumers.Finally,when the tax rate of water resource tax rises from 0% to 30%,the total utility of society will rise first and then decline.When the tax rate equals 14%,the maximum value is obtained,that is,the optimal tax rate measured in this paper is 14%.Combined with the tax rate standard of water resources tax in the pilot areas of our country,it is concluded that the current tax rate of water resources tax in our country is too low to effectively play the green tax function of water resources tax.At the same time,the necessity of water resources tax reform is fully verified.The fifth chapter of this paper,based on the previous theoretical analysis,current situation analysis and empirical analysis,draws lessons from the beneficial practical experience of water resources tax in Russia,Netherlands and other countries in the fourth chapter,designs the tax elements for optimizing China's water resources tax system,and proposes supporting measures such as perfecting relevant laws and regulations on water resources tax,accelerating the establishment of water resources marketization system,strengthening inter-departmental linkage mechanism and information sharing mechanism.