Analysis On The Impact Of Water Resource Tax On Water Use Efficiency

Water resource is one of the indispensable basic materials for social progress and human production and life.China has a vast territory,with a total basin area of 4.4 million square kilometers for the seven major river systems.However,there are problems such as low per capita water resource availability,uneven distribution of water resources from north to south,and low water use efficiency of water resources.In terms of water use efficiency,the "13th Five-Year" water project clearly solves key scientific and technological problems,research and development of core technologies such as water saving and pollution control,and further improves China's water use efficiency,which is one of the key factors supporting the rapid and steady development of China's economy.Since the establishment of the People's Republic of China,the Chinese government has guided all water users to improve water efficiency and protect water resources through the form of water resource fees.However,in the process of collecting water resources fees,due to the disorderly collection of fees,lax law enforcement and other problems,water resources fees have little impact on the protection and improvement of water use efficiency.As the extension and development of water resource fee,the pilot promotion of water resource tax constitutes an important part of China's green tax system,and at the same time,it has a significant impact on water use efficiency.On July 1,2016,Hebei Province took the lead in the pilot reform of water resource tax.The reform has both effects and problems.In November 2017,the pilot reform of water resource tax was further promoted in nine provinces,including Beijing and Tianjin.On the one hand,water resource tax regulates water demand by giving play to its externalities and tax levers,forcing water users to save water and improve water efficiency.At the same time,the water supply structure should be optimized to promote the sustainable utilization of water resources by using the high tax rate of groundwater overextraction.On the other hand,China's water resource tax has a low tax standard and a small tax scope,especially for agricultural water and domestic water,which weakens the impact of water resource tax on water use efficiency.Therefore,it is of practical significance to explore the influence of water resource tax on water use efficiency to further improve water resource tax and strengthen the management and planning of water resources in China.Based on the empirical analysis,this paper adopts the method of qualitative analysis and quantitative analysis to study the impact of water resource tax policy on water use efficiency in Hebei Province.Using synthetic control method,empirical analysis of agricultural water use efficiency,domestic water use efficiency,industrial water use efficiency and total water use efficiency was carried out,and the method of partial sample resynthesis was used for robust test.Combined with the water resources systems of countries where water resource tax is relatively mature and the water resources situation in China,the paper puts forward some policy suggestions on promoting water resource tax to improve water use efficiency.First,it follows the principle of taking measures according to local conditions and current conditions,and sets the tax standard reasonably.Secondly,the AD valorem levy of water resource tax is realized through indirect indicators,and the collection and management of water resource tax is improved.Third,based on the situation that agricultural and domestic water use efficiency change is not significant,strengthen the publicity of water resource tax to water users,cultivate the awareness of water use.The purpose of this paper is to analyze the effect of effluent resource tax on WUE,so as to provide theoretical reference for expanding the scope of water resource tax and promoting it in China.