Analysis of tax reduction for water conservation and design of water-saving green tax governance system
Cao Pengfei
Liu Zhongyi
Chen Jiatong
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".
Keywords：water-savingtax incentivestax reductionempirical analysissystem design
Publication Date：2023-11-27
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：6( 27-32 )