摘要
水是经济社会发展的基础性、共导性、控制性因素,本文围绕资源配置效率和技术补偿效应双重视角,阐述水资源费改税驱动产业转型升级的内在机理。研究发现,水资源费改税能够降低产业结构扭曲化,促进产业结构高级化,提升企业全要素生产率,促进产业转型升级。机制分析表明,水资源费改税,一方面通过遵从成本效应压缩高耗水行业规模,淘汰高耗水僵尸企业与过剩产能,提高工业节水能力,优化资源配置效率;另一方面,引导企业加快节水技术改造,激发绿色创新动力,充分发挥技术补偿效应,促进产业转型升级。研究认为,应以水资源税改革为抓手,全面落实“以水定产”,实现资源承载力与经济高质量协调发展。
Water is the foundation to maintain the ecosystems.How to strengthen the rigid constraints of water resources and force industrial transformation and upgrading?Focusing on the double perspectives of resource allocation efficiency and technical compensation effect,this paper expounds the internal mechanism of water resources"fee to tax"reform to promote industrial transformation and upgrading.It is found that the"fee to tax"of water resources can reduce the distortion of industrial structure,promote the upgrading of industrial structure,increase the total factor productivity of enterprises and promote industrial transformation and upgrading.The mechanism analysis shows that on the one hand,the"fee to tax"of water resources can reduce the scale of high water-consuming industries,eliminate high water-consuming zombie enterprises and overcapacity,improve industrial water-saving capacity and optimize resource allocation efficiency by the cost effect;on the other hand,it can guide enterprises to speed up water-saving technological transformation,stimulate green innovation power,give full play to the technical compensation effect and promote industrial transformation and upgrading.The study shows that we should take the reform of water resources tax as the starting point,fully implement the determination of industry based on water,and realize the coordinated development of resources capacity and high-quality economy.
作者
姚鹏
李金泽
Yao Peng;Li Jinze
出处
《统计研究》
CSSCI
北大核心
2023年第8期135-148,共14页
Statistical Research
基金
山东省自然科学基金青年项目“新发展理念视角下黄河流域生态保护与制造业高质量发展权衡:时空耦合机理与共赢路径研究”(ZR2021QG048)
山东省高等学校青年创新团队发展计划“黄河流域生态保护与制造业高质量发展的时空耦合机理与协同推进路径研究”(2021RW008)
国家社会科学基金重大招标项目“我国制造业低碳化发展的理论体系、政策框架与实践路径研究”(22&ZD102)。
关键词
水资源税改革
产业转型升级
资源配置效率
技术补偿效应
Water Resource Tax Reform
Industrial Transformation and Upgrading
Resource Allocation Efficiency
Technical Compensation Effect
