“绿色经济”视角下汽车消费税的政策效应

发布时间：2018-02-09 14:55

本文关键词： 绿色经济汽车消费税 CO排放断点回归模型　出处：《北京理工大学学报(社会科学版)》2017年05期 　论文类型：期刊论文

【摘要】：汽车消费税是降低汽车工业能源消耗和交通污染排放的重要手段。在汽车消费税"绿色政策"效应研究理论的基础上,通过构建虚拟变量和断点回归模型对1994—2014年中国汽车行业的相关数据进行实证分析。研究发现,在短期受"价格效应"的影响,汽车消费税抑制了汽车生产及使用环节的CO2排放量,并且促进了汽车行业的技术进步;在长期"反弹效应""市场效应""生产效应""替换效应"和"持续效应"的共同作用下,导致政策对CO2排放量的影响表现为负向效应。此外,政策的实施在增加小排量汽车销售量的同时降低了大排量汽车的销售量,但是对3.0~4.0升(含4.0升)以及4.0升以上排量汽车的销售量没有显著影响。鉴于此,提出完善汽车税收制度的改革建议,以期为下一步的政策制定提供参考依据。
[Abstract]:Automobile consumption tax is an important means to reduce energy consumption and traffic pollution emission in automobile industry. By constructing virtual variables and breakpoint regression models, this paper makes an empirical analysis of the relevant data of China's automobile industry from 1994 to 2014. It is found that, in the short term, it is affected by the "price effect". The excise tax restrains the CO2 emissions from the automobile production and usage, and promotes the technological progress of the automobile industry; in the long-term "rebound effect", "market effect", "production effect", "substitution effect" and "sustained effect", The impact of the policy on CO2 emissions is negative. In addition, the implementation of the policy increases the sales of small cars while reducing the sales of large vehicles. However, there is no significant effect on the sales volume of 4.0 liters (including 4.0 liters) and more than 4.0 liters. In view of this, the paper puts forward some suggestions for the reform of automobile tax system, in order to provide reference for the next step of policy making.
【作者单位】：西安交通大学经济与金融学院;
【基金】：国家社科基金资助项目(14BJY168)
【分类号】：F812.42

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