Research On Cooperation Between Water Resource Tax And Water Rights Trading In China

Social and economic development is inseparable from the input of natural resource elements,the finite nature of resources makes the input constraint stronger and stronger,and improving the utilization efficiency should run through the whole process of resource development.The government’s compulsory taxation and market-oriented trading of right to use are the two main measures to improve the efficiency of resource utilization.To improve the efficiency of water use,there are also water taxes and water rights transactions.The history of water resource tax collection is relatively short,and water right trading is a new thing,and how to better connect and cooperate between the two has important theoretical and practical significance.Based on the theoretical foundations of Pigou tax theory,Coase property rights theory,and emission right trading theory,this paper analyzes the mechanism of water resource tax and water right trading.This paper sorts out the policy changes in the pilot areas of water resources tax in China,as well as the four models of current water right trading,and makes some comparative analysis of water resource tax and water right trading.On this basis,this paper proposes a theoretical model of interval two-stage programming,which is divided into four situations,corresponding to four policy models: no tax and no transaction,only taxation and no transaction,only transaction without taxation,and taxation and transaction.Based on this model,Tianjin,Hebei and Guangdong were selected to empirically analyze and test the watersaving effects of the four policy models.This paper concludes that under the simultaneous effect of water right trading and water resource tax,the increase in the income of the primary,secondary and tertiary industry systems is between [1,2.801] [1,1.051] [1,1.104] times.The model results also show that water right trading and water tax work together,which is easier to regulate the production decisions of water users,and has a cross-reinforcing effect.However,under the condition of low water tax rates,the introduction of water rights trading will not improve the overall efficiency of water use.This paper puts forward the following policy suggestions: stimulate the vitality of the water rights market by improving the water rights trading system and differentiated tax rates,and guide the rapid and healthy development of the water rights market.Promote water rights trading in an orderly manner,first select areas with large water use in the tertiary industry to pilot water rights trading,and after fully covering the tertiary industry,choose the opportunity to fully implement water rights trading.Reduce the burden on enterprises,increase the water resource tax rate after comprehensive water rights trading,and formulate the minimum average tax rate of water resources tax by industry,and establish a dynamic adjustment mechanism for water resource tax rate.Safeguard the rights and interests of state owners,include the proceeds of the subsequent transfer of water rights in the general public budget,exempt them from taxation when the water rights market is not mature,promote the competitive transfer of water rights after the market is mature and the tax system is stable,and include the proceeds of the transfer in the budget of government funds.