黄冈市水资源费改税改革下取水户的行为响应与实践难点

Behavioral Responses of Water Users and Practical Difficulties under the Water Resource Fee-to-Tax Reform in Huanggang City

摘要: 在2024年12月全国全面推进水资源费改税试点的政策背景下，水资源管理正式迈入“刚性税制”新阶段。本文以湖北省黄冈市为研究对象，结合其“农业主导、工业集中”的水资源利用特征，聚焦费改税政策对区域水资源量的调控核心目标，系统分析“税负平移 + 差别调控”机制下不同取水户的用水行为转变及其对水资源量的影响效应，深入剖析改革在水资源量精准管控中的实践难点，并结合合同节水、水权交易等热点议题提出优化路径。

Abstract: Against the policy backdrop of the nationwide full-scale advancement of the water resource fee-to-tax reform pilot in December 2024, water resource management has officially entered a new phase of the “rigid tax system”. Taking Huanggang City, Hubei Province as the research region, by combining its water resource utilization characteristics of “agriculture-led and concentrated industry”, this paper focuses on the core goal of the fee-to-tax policy in regulating regional water resource quantity. It systematically analyzes the changes in water use behavior of different water users and their impact on water resource quantity under the “tax burden transfer + differential regulation” mechanism, and deeply examines the practical difficulties of the reform in the precise management and control of water resource quantity, and proposes optimization paths in conjunction with hot topics such as contractual water conservation and water rights trading.