基于CGE模型的水资源税问题研究

发布时间：2018-03-04 09:14

本文选题：水资源费　切入点：水资源税　出处：《上海海关学院》2017年硕士论文　论文类型：学位论文

【摘要】：在当今世界,水资源短缺已经成为了一个全球普遍的问题,而我国地缘辽阔,拥有长江、黄河两条世界长河,淡水资源总量排在世界第四,但我国又是个人口大国,人均水资源量仅为全球平均水平的28%,加上水污染严重,导致可利用的水资源日渐减少。如何解决我国水资源的供需矛盾、保证企业生产和居民生活的正常运行、促进我国经济、社会以及资源长期可持续发展,已经成为当下急需解决的问题之一。本文以资源税理论为基础,将水资源作为研究对象,考察了水资源费基本征收制度,对水资源费征管上存在的问题进行理论与实践上的梳理,得知我国目前的水资源费体系很不健全,水资源费用征收存在多种问题,水价与水资源的市场价值不相匹配,水资源消耗的补偿和对生态环境破坏的恢复也难以解决。随着各界人士了解到水资源保护的紧迫性与人们节约意识的日益提高,开征水资源税逐渐成为各方共识。税收政策能够解决水资源费在实际征收时出现的各种问题。于是水资源税是解决我国目前水资源费问题一有效尝试途径。CGE模型能够描述经济系统中各部门、各变量的相互关系,能够较为容易的预测资源价格的波动对经济与环境的影响,对资源税政策的制定有良好参考意义。本文以水资源税为研究对象,以对宏观经济影响程度较小,且能够起到节能减排作用为目标,在我国的资源税体制框架内,在借鉴国内学者的研究与我国相关经济数据的基础上,列出水资源税CGE模型,得出水资源税改革的平均最优资源税负率为0.468元每平方米左右。该资源税税率时,在不过分影响产出的同时人均资源消费量会大大减少。并在上述分析的基础上,借助资源税的基本制度框架,与水资源费的征收实践相结合,对水资源税的纳税人、征税范围、征收方式、税率、税收优惠等主要税法要素的设计进行了探讨,希望能对征收水资源税的改革涉及研究起到参考的作用。
[Abstract]:In today's world, the shortage of water resources has become a universal problem in the world, and our country has a vast territory, with the Yangtze River and the Yellow River, two long rivers in the world. The total fresh water resources are ranked in the world by 4th, but China is a large country with a large population. The per capita water resources amount is only 28% of the global average, and the water pollution is serious, which leads to the decrease of available water resources. How to solve the contradiction between the supply and demand of water resources in our country, to ensure the normal operation of enterprise production and residents' life, and to promote the economy of our country, The long-term sustainable development of society and resources has become one of the problems that need to be solved. Based on the theory of resource tax, this paper takes water resources as the research object, and investigates the basic collection system of water resources fees. The problems existing in the collection and management of water resources fees are analyzed theoretically and practically. It is found that the current water resources fee system in China is not perfect, that there are many problems in the collection of water resources fees, and that water prices do not match the market value of water resources. It is also difficult to solve the problem of compensation for water resources consumption and restoration of ecological environment damage. As people from all walks of life understand the urgency of water resources protection and the increasing awareness of conservation among people, The collection of water resources tax has gradually become the consensus of all parties. The tax policy can solve all kinds of problems in the actual collection of water resources fee. Therefore, water resources tax is an effective way to solve the problem of water resources fee in our country. CGE model is an effective way to solve the problem of water resources tax. Able to describe the various sectors of the economic system, The interrelation of various variables can easily predict the impact of resource price fluctuation on economy and environment, and has a good reference significance for the formulation of resource tax policy. In order to have a small impact on the macro economy and to play a role in energy saving and emission reduction, the CGE model of water resources tax is listed under the framework of resource tax system in China, based on the research of domestic scholars and the relevant economic data of our country. It is concluded that the average optimal resource tax burden of the water resources tax reform is about 0.468 yuan per square meter. When the resource tax rate does not excessively affect output, the per capita consumption of resources will be greatly reduced at the same time, and on the basis of the above analysis, With the help of the basic institutional framework of resource tax and the practice of collecting water resources fee, this paper probes into the design of the main elements of the tax law, such as the taxpayer, the scope, the way of collection, the tax rate and the tax preference of water resources tax. It is hoped that the research on the reform of levying water resources tax will play a reference role.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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