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Research On The Measurement Of Industrial Water Resource Utilization Efficiency In Hebei Province Based On The SFA Model

Posted on:2022-06-05Degree:MasterType:Thesis
Country:ChinaCandidate:Y F LiFull Text:PDF
GTID:2510306722985959Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
As a big country with abundant water resources,China is also one of the countries with severe water shortage in the world.The efficient utilization of water resources is directly related to the construction of ecological civilization in China,but also related to the long-term development of people’s livelihood and social economy.In order to implement China’s deepening reform of the fiscal and taxation system and implement the development concept of cooperative,coordinated,green,open and shared development,China started the pilot water resource tax on July 1,2016,and subsequently expanded the pilot scope.The development of water resource tax policy indicates that the state attaches great importance to the ecological environment of water resources and hopes to cultivate the habit of saving water in the form of tax.The development of water resource tax can improve the normal environment of water resources in China.The research object selected in this paper is Hebei Province,which is the first province to carry out water resource tax reform.As a big industrial province,Hebei Province is also one of the provinces with the most serious water shortage in China.It is of great practical significance to study the utilization efficiency of industrial water resources in Hebei Province under the background of water resource tax reform.This paper introduces the related concepts of water resource tax,and from three aspects of water resource tax on water consumption,water supply structure and technological innovation,establishes the influence mechanism of water resource tax implementation on water resource utilization efficiency by using the PSR model.Then this article starts from the present situation of industry and water resources in Hebei Province to demonstrate the necessity of water resources tax reform in Hebei Province.The preliminary results of the reform are demonstrated by the data of the enhanced awareness of water conservation,the rational structure of water intake and the gradual improvement of the water resource tax collection and management system.Reform in order to further demonstrate whether effective as well as for the influence of industrial water use efficiency,this paper USES stochastic frontier production function to measure of industrial water use efficiency in hebei province,in order to analysis the water resources in the role of tax reform,build the ke sermons glass model considering the influences of tax structure,The utilization efficiency of industrial water resources in Hebei Province from 2009 to 2018 is measured by the input of capital,labor force,resource usage and water resource tax.It is found that the utilization efficiency of industrial water resources in Hebei Province has been in a stage of steady rise in the past decade.In order to further analyze the impact of the implementation of water resource tax policy on the industrial water use efficiency,we adopted the differential method for regression analysis,and found that the implementation of water resource tax plays a key role in the improvement of industrial water use efficiency in Hebei Province.Although the reform of water resource tax has achieved some results,the industrial water use efficiency in Hebei Province is still not optimistic on the whole,and there may be some problems to be solved in the process of promoting water resource tax.For example,the tax burden of urban public water supply enterprises is increased,the difficulty of collecting water from enterprises without licenses is greater,and the coordination and distribution mechanism of departments is not perfect.In view of the problems in Hebei Province during the pilot period,we put forward solutions such as increasing investment in water resource metering infrastructure,scientifically measuring water resource tax rate,and establishing tax burden compensation mechanism for industries that protect people’s livelihood.At the same time,considering the development trend of water resource tax in China in the future,we need to create an environment for the water resource tax to be universal throughout the country,so the scheme we put forward is also universal.According to the current pilot situation,it is inevitable to promote the water resource tax nationwide,which can achieve the purpose of saving water resources,increasing national tax revenue and improving the ecological environment of water resources.
Keywords/Search Tags:water resource tax, stochastic frontier production function, water resource utilization efficiency
PDF Full Text Request
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