RESUMO
With the rapid development of China's social economy, the phenomenon of unbalanced regional economic development is increasingly obvious. The shortage of water resources in northwest China is an important constraint to local development. The study on the water resources carrying capacity of the Zhuanglang River Basin plays an important role in the development of local economy; thus, we evaluate the water resources situation of Zhuanglang River Basin by using hydrology-related calculation method, combining with field investigation, visiting relevant departments, and referring to relevant data. Meanwhile, the water resources carrying capacity of 3 counties and 12 townships in the Zhuanglang River Basin in the current year are studied and analyzed based on methods such as fuzzy comprehensive evaluation model and quantitative calculation. Results indicate that the carrying capacity of water resources in Zhuanglang river basin can mostly meet the needs of township, but it is necessary to further optimize the water resources carrying capacity of the Zhuanglang River Basin from the four systems of water resources, society, economy, and ecology in the future. Besides, the results of quantitative calculation show that the maximum economic scale that water resources can withstand in most areas of the Zhuanglang River Basin is the overall well-off level, that is, the per capita domestic water is 80L/(d· person), and the per capita GDP is 10000 yuan/person. But there is still a certain gap to achieve the level, when the people are well-off in an all-round way, the two indexes are correspondently raised to 120L/(d· person), and the per capita GDP is 30,000 yuan/person.
Assuntos
Rios , Recursos Hídricos , China , Conservação dos Recursos Naturais , Monitoramento Ambiental , Humanos , HidrologiaRESUMO
As an important source of local fiscal revenue, will enterprise tax be affected by local government debt? What role do the government's tax collection and management motives and behaviors play in this effect? By investigating the impact of local government debt on the actual tax burden of enterprises, this study shows that local governments have a trade-off of tax collection in the process of resolving the debt repayment pressure. The study finds that, in general, the expansion of local government debt has increased the actual tax burden of enterprises, which is mainly reflected in non-state-owned enterprises and enterprises that are collected and managed by the local tax department. The results of the mechanism test show that local debt pressure will encourage local governments to adjust the intensity of tax collection and tax incentives, and then increase the level of tax burden of enterprises in the jurisdiction. Furthermore, the heterogeneity test that distinguishes the institutional environment shows that there are significant differences in the taxation behavior of local governments and the impact of the corporate tax burden in different regions. Specifically, the strict tax behavior of local governments is more significant in regions with better institutional environment, while regions with worse institutional environment, due to the lack of market competitiveness, are more inclined to provide a relaxed tax collection environment to enterprises in their jurisdiction, so as to stabilize the tax base and resolve debts through long-term tax growth. In the context of unbalanced regional development, this study provides empirical evidence that the expansion of local debt affects the taxation behavior of local governments, and then affects the actual tax burden of enterprises in the jurisdiction, which is helpful to understand the government behavior during the transition period of developing countries, and provides policy implications for improving the public debt management system, creating a fair tax environment, and promoting high-quality economic growth.