Research on Tax Policies of Promoting Sustainable Use of Water Resource

摘要：

Water resource is in shortage and distributed uneven seriously in China, the ways to promote the sustainable use of water resource are of great importance. The article begins with the significance of promoting the sustainable use of water resource, and then formulates tax mechanisms based on public goods theory, pricing theory and externalities theory to promote the sustainable use of water resource. Afterwards, by normative and positive analysis, it brings forward a series of reform proposals of tax policies such as valuing special adjustment of new tax on rational utilization of water resource to strengthen tax incentives on water conservation and support of energy service industry.

关键词： water resource sustainable use tax policies

作者: LUO Hongbin ZHANG Qian KUANG Chengxin

作者单位: School of Economy and Trade, Hunan University, P. R. China

会议类型: 国际会议

会议名称: Shanghai Conference on Management of Technology(2010上海技术管理研讨会 MOT2010)(第七届中国技术管理学术年会)

会议地点: 上海

会议语种:英文

页码: 126-129

在线出版日期: 2010-06-19（万方平台首次上网日期，不代表论文的发表时间）