水资源税改革对缺水地区工业用水效率的影响

水资源费改税是国家以税收杠杆撬动水资源节约、推动可持续发展而出台的重要政策，自试点以来，水资源税改革取得了显著的成效，整体提高了用水效率，许多学者的研究也证实了这一重要结论。但另一个重要且尚未得到证实的问题是，工业作为我国经济发展的重要增长极的同时，也是水资源需求的主要部门，水资源税改革是否也提高了工业用水效率？为此，假设我国没有进行水资源税改革试点，采用GM（1,1）模型对水资源税改革试点后的工业用水效率进行测算，通过比较测算值和统计值，分析水资源税改革的政策效应对工业用水效率的影响。考虑到影响工业用水效率的因素有很多，故选取水资源禀赋、科技进步、环境规制、用水结构、社会因素、工业发展规模作为影响因素,并对工业用水效率的影响因素进行多元线性回归分析。通过分析发现，水资源税改革有效地提高了工业用水效率，降低了万元工业增加值用水量,并且随着改革的深入推进和企业在政策冲击下的“阵痛”期的过去，水资源税改革的政策效应会愈发明显。其中，影响工业用水效率最显著的因素是科技进步，这属于政府干预下的企业支出和财政支出。说明水资源税改革可以倒逼微观经济主体提高技术水平，从而提高工业用水效率，降低工业用水总量，缓解水资源短缺带来的压力。建议坚持节水优先，在现有基础上加大科技投入，推进节水设施和节水装置的普及程度，加快企业转型升级；在政府和市场的共同作用下，完善水资源税改革机制体制，为水资源税改革全国推开提供参考。

IMPACTS OF WATER RESOURCE TAX REFORM ON INDUSTRIAL WATER USE EFFICIENCY INWATER SHORTAGE AREAS

Nation's water resource fee-to-tax reform is a vital policy in saving water resources and in pushing sustainable development, which has reached a large achievement in increasing water use efficiency generally, verified by many scholars. As an important growth pole of China's economic development, Industry is also the main sector of water demand. But if has the industrial water use efficiency been also increased? Given that China had not carried out this reform, this paper uses GM(1, 1) model to estimate the industrial water use efficiency after water resource fee-to-tax reform, and analyzes the impacts of water resource tax reform policy on industrial water use efficiency. Impacting factors such as water resource occurrences, technical advances, environmental regulations, water use structure, social and industrial developing sizes are selected for a multiple linear regression analysis which reveals that water resource fee-to-tax reform effectively increases the industrial water use efficiency, decreases industrial-value-added water use per 10k RMB. As such reform goes on, it will more be productive. Technical advances largely promote the industrial water use efficiency, belonging to companies' and governmental expenditure under governmental intervention. Water resource tax reform can have microscopic economic units improve technologies so as to increase industrial water use efficiency, to reduce overall industrial water use and to mitigate the pressures of water shortage. This paper suggests on saving water as a priority, boosting inputs on research, promoting water-saving devices and approaches, fastening companies' transformation and upgrading, improving water resource tax reform mechanism under a coalition of governments and markets. This study presents references for the nationwide implementation of water resource tax reform.