进一步完善水资源收费制度问题研究

发布时间：2018-01-30 02:37

本文关键词： 水资源费现状与问题理论定价公式对策与建议　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：水资源是人民生活的必需品,也是企业赖以生存的生产要素,其供给和需求关系国民生计和国家经济发展。改革开放以来,随着我国经济快速的发展,经济发展与水资源紧缺矛盾日益突出,水资源短缺问题已经成为制约国民经济可持续发展的因素。我国在上个世纪70年代末80年代初开始收取水资源费,把水资源费作为促进水资源有效利用的重要经济手段,但是这一制度在实施过程中,仍然存在着确定水资源费方法不够科学,存在水资源费征收标准偏低、征收管理不规范、水资源费征收难等相关问题,阻碍了这一制度的正常发挥,如何解决上述问题,建立合理的水资源费收费制度,是选择本课题研究的初衷。2016年河北省被确定为全国首个水资源费税改革的试点,从试点看水资源税的征收标准、对象实际是按照水资源费的征收标准和对象确定的,因此,本文以河北省水资源费有关政策和数据为例,探讨目前水资源收费制度存在的问题,提出进一步完善水资源费制度的对策,对于进一步完善其他省份的水资源收费制度和水资源费改税具有理论意义和现实意义。本文在写作过程中运用了调查研究、中外对比、定性与定量分析相结合等方法。本文共分为六部分:第一部分:介绍选题的背景和意义、本文的研究内容与结构、研究方法和可能的创新点,归纳了水资源收费研究的相关文献综述。第二部分:阐述了水资源费的含义,归纳了水资源费的基本理论即马克思的地租理论与价值理论、产权理论、公共物品理论,从而说明了实施水资源费的必要性和重要性。第三部分:分析了河北省水资源现状、水资源收费制度的演变,探讨了水资源收费制度中存在的主要问题。第四部分:总结了国外水资源收费的做法,归纳了可供借鉴的经验。第五部分:进一步提出了完善水资源收费制度的对策,在阐述水资源费制定的目标、原则基础上提出了水资源费定价的基本理论模型和优化模型。第六部分:针对水资源收费制度中存在的问题,结合河北省实际情况和国外先进改革经验,分别从水资源收费制度、水资源费管理制度、水资源费改革等多个方面提出相配套的政策建议,进一步促进水资源的有效配置。
[Abstract]:Water resources are not only the necessities of people's life, but also the factors of production that enterprises depend on. Their supply and demand are related to the national livelihood and national economic development. Since the reform and opening up, with the rapid economic development of our country. The contradiction between economic development and water resources shortage is becoming more and more prominent. Water resources shortage has become a factor restricting the sustainable development of national economy. China began to collect water resources fees at the end of -30s and 80s. Taking water resources fee as an important economic means to promote the effective utilization of water resources, however, in the process of implementation of this system, there are still some problems in determining water resources fee methods that are not scientific enough, and the standard of water resources fee collection is on the low side. Some related problems, such as non-standard collection management and difficult collection of water resources fee, have hindered the normal play of this system. How to solve the above problems and establish a reasonable water resources fee charging system. In 2016, Hebei Province was confirmed as the first water resources tax reform pilot, from the pilot point of view of water resources tax collection standards. The object is determined according to the collection standard and object of water resources fee. Therefore, this paper takes the relevant policy and data of water resources fee in Hebei Province as an example to discuss the problems existing in the current water resource charge system. The countermeasures of further perfecting the water resources fee system are put forward. It is of theoretical and practical significance to further improve the water resources charge system and water resources fee tax in other provinces. This paper applies investigation and research in the process of writing and makes a comparison between China and foreign countries. This paper is divided into six parts: the first part: introduce the background and significance of the topic, the research content and structure of this paper, research methods and possible innovations. The second part: elaborated the meaning of water resources fee, summarized the basic theory of water resources fee, namely Marx's land rent theory and value theory, property right theory. The theory of public goods explains the necessity and importance of implementing water resources charges. The third part analyzes the current situation of water resources in Hebei Province and the evolution of water resources charging system. This paper discusses the main problems existing in the water resources charging system. Part 4th: summarizes the methods of water resources charging abroad. This paper summarizes the experience that can be used for reference. Part 5th: further puts forward the countermeasures to improve the water resources charging system, and expounds the goal of water resources fee formulation. On the basis of principle, the paper puts forward the basic theoretical model and optimization model of water resources fee pricing. Part 6th: aiming at the problems existing in the water resources charging system, combining the actual situation of Hebei Province and the advanced reform experience of foreign countries. In order to further promote the effective allocation of water resources, this paper puts forward corresponding policy suggestions from the aspects of water resources charge system, water resources fee management system, water resources fee reform and so on.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.43

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