水资源税改革试点对水资源利用效率的影响研究

Research on the Impact of Pilot Reforms of Water Resource Tax on Water Resource Utilization Efficiency

摘要: 为进一步完善水资源费征收机制短板，我国从2016年开始分批推进水资源税改革试点，为此，笔者基于2018~2024年全国31个省区市面板数据，以万元GDP用水量为切入点，应用多期双重差分法(DID)，分析税改对水资源利用效率的影响，并探究其中的作用机理。结果表明：税改有效降低区域内用水强度，提高用水效率，且效果更明显于缺水区域；城镇化率对节水效应有正向调节作用，但是随着用水效率提高，第二、三产业占GDP比重反而会升高；水资源总量的富余程度对税改起反作用。笔者最后针对上述问题提出了差异化税制、协同征管、政策联动等对策和建议，可为全国范围内的税改工作提供参考借鉴。

Abstract: To further improve the shortcomings of the water resource fee collection mechanism, China has promoted pilot reforms of water resource tax in batches since 2016. To this end, based on the panel data of 31 provinces, autonomous regions, and municipalities across the country from 2018 to 2024, the author takes water consumption per ten thousand yuan of GDP as the starting point and applies the multi-period difference-in-differences (DID) method to analyze the impact of tax reform on water resource utilization efficiency and explore its mechanism of action. The results show that tax reform effectively reduces water use intensity within regions and improves water use efficiency, with a more pronounced effect in water-scarce regions. The urbanization rate has a positive moderating effect on water conservation, but as water use efficiency increases, the proportion of the secondary and tertiary industries in GDP will increase instead. The surplus level of total water resources has a counterproductive effect on tax reform. Finally, the author proposes countermeasures and suggestions such as differentiated tax systems, collaborative collection and management, and policy linkage to address the aforementioned issues, which can provide reference for nationwide tax reform efforts.