本文選題：水資源費　切入點：水資源稅　出處：《上海海關(guān)學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在當(dāng)今世界,水資源短缺已經(jīng)成為了一個全球普遍的問題,而我國地緣遼闊,擁有長江、黃河兩條世界長河,淡水資源總量排在世界第四,但我國又是個人口大國,人均水資源量僅為全球平均水平的28%,加上水污染嚴重,導(dǎo)致可利用的水資源日漸減少。如何解決我國水資源的供需矛盾、保證企業(yè)生產(chǎn)和居民生活的正常運行、促進我國經(jīng)濟、社會以及資源長期可持續(xù)發(fā)展,已經(jīng)成為當(dāng)下急需解決的問題之一。本文以資源稅理論為基礎(chǔ),將水資源作為研究對象,考察了水資源費基本征收制度,對水資源費征管上存在的問題進行理論與實踐上的梳理,得知我國目前的水資源費體系很不健全,水資源費用征收存在多種問題,水價與水資源的市場價值不相匹配,水資源消耗的補償和對生態(tài)環(huán)境破壞的恢復(fù)也難以解決。隨著各界人士了解到水資源保護的緊迫性與人們節(jié)約意識的日益提高,開征水資源稅逐漸成為各方共識。稅收政策能夠解決水資源費在實際征收時出現(xiàn)的各種問題。于是水資源稅是解決我國目前水資源費問題一有效嘗試途徑。CGE模型能夠描述經(jīng)濟系統(tǒng)中各部門、各變量的相互關(guān)系,能夠較為容易的預(yù)測資源價格的波動對經(jīng)濟與環(huán)境的影響,對資源稅政策的制定有良好參考意義。本文以水資源稅為研究對象,以對宏觀經(jīng)濟影響程度較小,且能夠起到節(jié)能減排作用為目標(biāo),在我國的資源稅體制框架內(nèi),在借鑒國內(nèi)學(xué)者的研究與我國相關(guān)經(jīng)濟數(shù)據(jù)的基礎(chǔ)上,列出水資源稅CGE模型,得出水資源稅改革的平均最優(yōu)資源稅負率為0.468元每平方米左右。該資源稅稅率時,在不過分影響產(chǎn)出的同時人均資源消費量會大大減少。并在上述分析的基礎(chǔ)上,借助資源稅的基本制度框架,與水資源費的征收實踐相結(jié)合,對水資源稅的納稅人、征稅范圍、征收方式、稅率、稅收優(yōu)惠等主要稅法要素的設(shè)計進行了探討,希望能對征收水資源稅的改革涉及研究起到參考的作用。
[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.
【學(xué)位授予單位】：上海海關(guān)學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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