空间差异对水资源税税额标准的影响研究

水资源“费改税”是国家践行“节水优先”“两手发力”的重要手段和政策工具，精准的差别化税额标准能够有力发挥价格的杠杆调节作用。从试点地区水资源税税额标准的现实观察出发，基于水资源价值理论、经济学“地租理论”以及“PSR模型”解析空间差异对水资源税税额标准制定的影响机理。并参照水资源价值综合评价模型选取影响水资源税征收标准的关键指标，按照地表地下划分类型，选取农业和特种行业作为行业代表构建3个多元回归模型，比较分析不同水源水资源税税额标准的影响因素差异。研究表明，水资源税税额标准是空间差异下多要素共同作用的结果，地下水农业水资源税税额标准受地下水超采面积影响较大，特种行业水资源税税额标准受需求价格弹性影响较大，不同地区、不同水源以及不同行业用水应实行差异化税额标准。

IMPACTS OF SPATIAL DIFFERENTIATION ON WATER RESOURCE TAXATION QUOTA

“Fee to tax” on water resource is a vital administrative means and policy in saving water priority and two hands exertion. Precise differentiated taxation quota can perform the leverage of price. This paper, viewing from the actual water resource quota in piloting areas, uses water resource values theory, economy land royalty theory and PSR model to analyze the impacts of spatial differentiation on water resource taxation quota. This paper, referring to comprehensive evaluation model of water resource, selects key indexes to establish three multiple regress models based for agriculture and special industry based on underground and surface types, and compares the factors difference on different water sources. The research indicates that water resource taxation quota is a joint aftermath of multiple elements under spatial differentiation, underground water resource taxation quota of agriculture use is largely influenced by over water use, while quota on special industry by markets's Differentiated taxation quota shall apply in areas, water sources and industries