中国水利Issue(22)：27-32,6.
节水减税分析与节水绿色税收治理体系设计
Analysis of tax reduction for water conservation and design of water-saving green tax governance system
摘要
Abstract
Taxation is one of the most effective means to promote water conservation efforts and is a topic of utmost concern for water-saving enterprises.This study empirically analyzes the policy effects of water-saving tax incentives(tax reductions)for two major taxes:value-added tax and corporate income tax.The results indicate that the water-saving industries related to these two taxes have a scale of 325.5 billion CNY,with a total water-saving tax reduction of 12.16 billion CNY per year.The average tax burden rate for water-saving enterprises has decreased from 9.8％to 6.1％.Addressing the main issues in current water-saving taxation,the paper proposes the comprehensive construction of a water-saving green tax governance system,the improvement of the water-saving green tax mechanism,enhanced promotion and guidance for water-saving taxation,the transformation of water-saving tax policies from"light green"to"deep green",and the profound transformation of the whole society from"I am asked to save water"to"I want to save water".关键词
节水/税收优惠/减税/实证分析/体系设计Key words
water-saving/tax incentives/tax reduction/empirical analysis/system design分类
建筑与水利引用本文复制引用
曹鹏飞,刘中一,陈嘉桐..节水减税分析与节水绿色税收治理体系设计[J].中国水利,2023,(22):27-32,6.基金项目
水利部财政项目"水资源节约"(126216243000190001) （126216243000190001）
水利部政策研究项目(2022-09). （2022-09）
