Effect Analysis Of Pilot Reform Of Water Resources Tax

Since entering the 21 st century,China's economy has developed rapidly and created many great achievements.The contradiction between economic development and resource use needs further attention.The problem of water resources is one of the prominent problems.Under the background of global warming and increasing human activities,the shortage of water resources has become increasingly prominent and has become one of the important factors restricting China's economic and social development.Before the pilot of water resources tax,China has implemented the water resources fee system for many years to improve the shortage of water resources.However,the confusion and non-standard in the process of water resources fee collection have caused many problems,and the collection effect is not obvious,which seriously affects the long-term development of the country.In order to change this situation,the central government put forward the pilot scheme of water resources tax.In 2016,the pilot reform of water resources tax was carried out in 10 provinces in two batches.With the introduction of resource tax legislation and relevant documents,the situation of the pilot areas will directly promote the overall development of national water resources tax.Based on the above realistic background,this paper selects the relevant data of31 provinces in Chinese mainland from 2010 to 2020 as the basis,and uses the multi-stage did model to analyze the effectiveness of the water resources tax reform policy.The main contents of this paper are as follows: firstly,it expounds the relevant theoretical basis of water resources tax;Secondly,it combs the overall situation of the implementation of water resources tax reform and analyzes the main experience and practices in water resources tax reform;Using the empirical analysis method,an analysis model is established to analyze the effectiveness of the pilot reform of water resources tax.By defining relevant variables,the implemented provinces and non implemented provinces are distinguished,and multiple control variables are added to evaluate the changes of total water consumption and water efficiency before and after implementation,so as to further divide water efficiency into industrial,agricultural and domestic water efficiency.The conclusions of empirical analysis are as follows: the implementation of water resources tax has significantly improved the efficiency of industrial,agricultural and domestic water consumption,but the effect on the overall water consumption is not significant;At the same time,there are differences in the effect of policies,and the effect of policies on agricultural water use is small;In addition to the water resources tax policy,the level of regional economic development,industrial structure and urbanization will also have an impact on the use of regional water resources.Based on the empirical results,combined with foreign advanced experience and measures,and aiming at the main problems existing in the pilot reform,this paper puts forward policy suggestions to improve the water resources tax.In terms of system,we should appropriately expand the scope of Taxation,establish a dynamic adjustment system and improve tax preferences.In terms of supporting management measures,we should further clarify the use of water resources tax revenue,strengthen publicity and improve the collection and management mode,So as to provide empirical support for the improvement of water resources tax in the future.