TANG Yiqiu    School of Economics

Abstract: The ecological environment, especially the water environment, is the basis for the survival of humans, plants and animals. With the frequent advancement of human activities, water environment is constantly being destroyed, and it has gradually evolved into a worldwide problem that troubles economic development and social progress. And this problem is particularly prominent for China in the stage of economic development. As one of 13 countries that are seriously poor water in the world, the ratio of fresh water resources in our country is only about 2.6% of the total water in the world, the per capita water resource is about 28% of the world average, and the extremely uneven distribution of water resources has further aggravated the degree of poor water in our country -- 80% of limited fresh water resources is distributed in southern China, and northwest China The area only accounts for about 4%, and water resources have gradually become an important bottleneck restricting China's economic development. In recent years, with the rapid development of the economy and the continuous growth of the total population, the contradiction brought by the shortage of water resources is increasingly acute - from the perspective of the amount of water resources per capita, China's per capita water resources are only 2200 cubic meters, less than a quarter of the world's per capita water resources, one-fifth of the United States, one-seventh of Russia, and one-fiftieth of Canada. At present, there are 669 cities in China, of which more than 400 cities are facing water shortage problems,110 cities are extremely short of water, and industrial output value is seriously affected. At the same time, the overall deterioration trend of water environment caused by pollution is becoming increasingly prominent, environmental contradictions are prominent, and development pressure continues to increase. On the one hand, after experiencing economic development at the expense of the environment, Western developed countries gradually strengthen their awareness of environmental protection. In order to prevent their natural environment from being affected by economic growth, these countries gradually transfer industries that need to pay high environmental costs to developing countries in a planned way, so as to optimize and upgrade their industrial structure. As a world-renowned "world factory", China has attracted a large number of overseas investment by virtue of its open trade policy and low labor costs, among which there are also a large number of environmental pollution industries, which has gradually highlighted the pollution problem. On the other hand, since China's economy has been dominated by extensive development mode for a long time, most enterprises adhere to the concept of "speed, light quality", and its direct consequences are manifested in pollution emissions exceeding environmental capacity, ecosystem function degradation, and environmental fragility. According to statistics, as of 2012, China's wastewater discharge has exceeded the sum of the United States, Japan and India, in the double pressure of water resources shortage and pollution discharge, water environmental protection issues have undoubtedly become an important problem troubling the sustainable development of China's economy and society. In China, there are two main sources of wastewater, namely urban domestic sewage and industrial wastewater. Although on the whole, the proportion of industrial wastewater discharge in the total wastewater discharge in recent years is relatively stable, or even slightly declining, but in view of the industry characteristics of industrial wastewater, which contains a large number of heavy metals, chemical oxygen demand, cyanide and other pollutants with strong environmental damage to the environment, if the effective treatment method is not adopted, the consequences of arbitrary discharge are unimaginable. At present, China's treatment of industrial wastewater mainly adopts the method of levitation of pollutant discharge fees on enterprises, although the "Regulations on the Administration of the collection and Use of pollutant discharge fees" clearly stipulates that "those who discharge pollutants to water bodies shall pay pollutant discharge fees according to the types and quantities of pollutants discharged; If the discharge of pollutants into water exceeds the national or local discharge standards, the pollutant discharge fee shall be doubled according to the type and quantity of pollutants discharged ", but the overall collection standard is still low, which makes the daily operation of the water system rely on financial investment all year round to maintain, and it is difficult to achieve the policy goal of encouraging polluters to increase pollution reduction and pollution prevention. In contrast, the timely implementation of water pollution tax to industrial enterprises is not only an inevitable choice and requirement to improve environmental economic policies and promote the reform of environmental taxes and fees, but also an important measure to optimize resource allocation and maintain sustainable and stable economic development. Based on the above background, on the basis of a detailed analysis of the current status and deficiencies of China's industrial wastewater pollution control charging system, this paper designs the elements of the industrial wastewater pollution control tax system by drawing on the experience of advanced sewage treatment tax system in typical foreign countries, combined with the actual situation in China, and uses the CGE model to simulate and analyze the tax system and systematically estimate the existing water The comprehensive impact of pollution control policies and the introduction of water pollution tax on industrial wastewater is analyzed, and the contribution of emission reduction is analyzed. Finally, according to the simulation results, some policy suggestions and supporting measures for industrial wastewater pollution control are proposed. The thesis is divided into nine parts: the first part is the introduction, which introduces the background and significance of this research. On the basis of comprehensive induction of the research status at home and abroad, it clarifies the research ideas and research methods of this paper, and points out the innovation and shortcomings of this paper. The second part summarizes the related concepts and financial and tax theories of water pollution control, which lays a theoretical foundation for the subsequent analysis. The third part expounds the current fiscal and tax policies of China's industrial wastewater pollution control, analyzes the shortcomings, and finally finds out the reasons for the existing problems. The fourth part introduces the advanced practice of water pollution control in typical foreign countries, and summarizes the enlightenment to our country. The fifth part designs the elements of the tax system for the treatment of industrial wastewater pollution, including the determination of taxpayers, tax basis, tax rate design and preferential tax policies, and estimates the applicable tax rate of China's industrial water pollution tax based on the Logistic model. In the sixth part, the CGE model including industrial water pollution tax policy is constructed, and the environmental social accounting matrix (ESAM) embedded in industrial water pollution tax is prepared and balanced. The seventh part takes the current fiscal and tax policy of industrial wastewater pollution control in China as the baseline scenario, analyzes the simulation scenario of the imposition of industrial wastewater pollution tax, and analyzes the marginal contribution of macro variables. The eighth part uses LMDI method to analyze the driving factors of water pollutant reduction under the background of industrial water pollution tax. The ninth part is the policy suggestions. According to the analysis results of the CGE model constructed in this paper, reasonable suggestions are provided for the fiscal and tax policies of industrial wastewater pollution control that China may implement in the future.

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