节水财税金融政策模式创新研究

我国节水管理的财税金融支持政策较为薄弱。节能与节水同样具有显著公益性和外部性,其财税金融政策经验可供节水领域借鉴。从政策手段、支持目标和实施效果等政策要素角度,对比分析我国节水与节能财税金融支持政策存在的差距。在政策手段上,支持节水的财政、税收、贷款、基金、债券等政策工具尚未得到系统应用,上市融资、保险、证券等金融手段还处于探索阶段。在政策目标上,对节水灌溉设施运行维护、节水技术与产品研发及推广、节水示范等支持较弱。在政策效果上,节水行业发展规模和效率水平都明显落后于节能行业。基于政策要素对比,将所需完善的政策手段和支持目标进行组合,得到需要创新实施的10项节水财税金融政策模式。

Mode innovation of fiscal and financial policies for water conservation

The fiscal, taxation and financial policies for water conservation in China are insufficient. The energy conservation and the water conservation both have significant public benefits and externalities, and its experience can be helpful for the field of water conservation. The gaps in the fiscal, taxation and financial policies for water conservation and energy conservation are compared and analyzed from the viewpoint of policy elements such as policy measures, objectives and effects. In the policy measures, the policy tools for water conservation of financial investment, taxation, loan, fund and bond have not been systematically applied. The financial measures of stock, insurance, and asset securitization are still in the exploration stage. In the policy objectives, there is a lack of support policies in operation and maintenance of water conservation irrigation facilities, R&D and application of water conservation technologies and products, and water conservation demonstration. In the policy effects, the industrial scale and efficiency level of the water conservation field obviously lag behind those of the energy conservation industry. Through the comparative analysis of the elements of fiscal and financial policies between water and energy conservation, a total of 10 fiscal, taxation and financial policy modes are obtained for water conservation.