生态赤字税与生产要素税负转移——基于CGE的动态视角分析

发布时间：2018-03-07 01:02

本文选题：自然生态空间　切入点：生态赤字税　出处：《税务研究》2017年08期 　论文类型：期刊论文

【摘要】：生态赤字税是对超额占用自然生态空间造成的生态赤字征税。在对生态赤字征税以约束生态空间占用的同时,需要减轻资本和劳动要素的税收负担,通过税负转移推动供给侧的经济增长动能由资源环境向劳动和资本要素转换。本文在量化和评估自然生态空间占用及价值基础上,提出了生态赤字价值补偿的税收方案,动态分析了征收生态赤字税和减轻所得税的政策效应。结果表明:生态赤字税方案能够促使各部门生态赤字的结构性减少;第一产业和第三产业就业增加,但第二产业未能实现就业红利;经济增长速度在短期下降后又逐渐提高,增长动能在供给侧由生态占用转向劳动和资本增长。
[Abstract]:Ecological deficit tax is a tax on ecological deficit caused by excess occupation of natural ecological space. While taxing ecological deficit to restrain ecological space occupation, it is necessary to reduce the tax burden of capital and labor elements. Through tax transfer, the kinetic energy of economic growth on the supply side is transformed from resources and environment to labor and capital elements. On the basis of quantifying and evaluating the occupation and value of natural ecological space, this paper puts forward a tax scheme to compensate the value of ecological deficit. The policy effects of ecological deficit tax collection and income tax mitigation are dynamically analyzed. The results show that the ecological deficit tax scheme can reduce the ecological deficit structure in various sectors, and increase employment in the primary and tertiary sectors. But the second industry failed to realize the employment dividend, and the economic growth rate gradually increased after a short period of decline, and the growth momentum shifted from ecological occupation to labor and capital growth on the supply side.
【作者单位】：上海师范大学商学院;上海财经大学公共经济与管理学院;上海财经大学公共政策与治理研究院;
【基金】：国家社会科学基金项目“经济发达地区建设用地管理模式从增量化向减量化转轨机理及政策研究”(项目编号:15BJL159) 上海市教育委员会科研创新项目“地方政府经营土地政策对城镇化的影响及改革研究”(项目编号:15ZS038) 上海社会科学基金“基于自然生态空间视角的中国全国和典型省份环境税制度构建和政策模拟研究”(项目编号:15GJ017) 上海财经大学讲席教授项目;上海财经大学研究生创新基金项目“资源环境税政策模拟研究:基于CGE的分析”(项目编号:CXJJ-2013-398)资助
【分类号】：F812.42

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