Evaluation of Water Resources Tax Policy in China Pilot Areas Based on Three-Stage DEA Model

General Secretary Xi Jinping emphasized the policy of “water saving priority” and “two-handed efforts” in the 16-character water control policy, and the change of “fee” to “tax” for water resources is an important means and policy tool for China to implement them. According to relevant national work arrangements, water resource tax reform will be carried out nationwide. However, most of the current analysis of the policy effects of water resources taxation still remains focused in the actual observation of the reform practice, lacking scientific and effective analysis methods to compare policy performance of these pilot areas. This study is based on the principle of comprehensiveness, vertically grasping the top-down processes of the implementation of water resource tax policies, selecting documents released, capital investments, water withdrawal permitting management, and water metering monitoring as input Indicators. Meanwhile, based on the objectives of policy reform, taking water saving, water use structure adjustment and taxation as output indicators, horizontally comparing the implementation effects of water resource tax policies of 10 pilot regions from the perspective of input and output with the Three-Stage DEA Model in the form of digital efficiency. The findings reveal that the shift in the use of water resources from “fee” to “tax” is stable, and most pilot areas such as Beijing, Tianjin and Hebei still show high efficiency after excluding external environmental factors and random errors. It means that the inputs made by the local governments have achieved tangible and efficient outputs. However, there are also several pilot areas where the policy efficiency has not reached the best value, and the level of water-saving management needs to be improved to promote the implementation of the policy.