高耗能企业节能减排税收政策效应实证研究

发布时间：2018-04-18 03:18

本文选题：高耗能企业 + 节能减排　；参考：《东北石油大学》2014年硕士论文

【摘要】：改革开放以来，我国经济快速增长，但也付出了巨大的资源和环境代价，经济发展与资源环境的矛盾日趋尖锐。为了践行科学发展观，促进节能减排目标的实现，政府采取一系列经济、行政以及法律手段，其中税收政策作为政府宏观经济调控的一个非常重要的手段，对节能减排具有重要的激励和约束作用。近年来，我国在增值税、消费税、企业所得税、资源税等税种中分别规定了30多项促进能源资源节约和环境保护的税收政策，起到了一定效果。然而，同国外先进国家针对资源利用和污染物排放建立专门的税收体系相比，我国的节能减排税收政策仍显得比较零星、分散，税收优惠方式单一，没有形成配套的税收优惠体系，税收的杠杆作用未能得到充分运用。因此，有必要结合我国的实际情况，及时了解并把握节能减排税收政策实施效果，尤其是对污染排放最多的高耗能企业影响程度，使节能减排这项长期国策能够得到更长足的发展。论文以高耗能企业为研究对象，在对节能减排税收政策进行理论分析的基础上，对节能减排税收政策在高耗能企业的实施效果进行实证分析，并提出完善节能减排税收政策的建议。首先，从研究背景及意义入手，分析国内外研究现状，阐述节能减排、税收政策促进节能减排的理论依据以及高耗能企业界定等相关理论知识，然后从高耗能企业节能减排现状、节能减排税收政策现状以及税收政策对节能减排的影响三个方面进行分析；其次，针对节能减排税收政策在高耗能企业的实施效果进行实证分析，以高耗能企业1996-2012年单位产值能耗和排放以及税收收入等数据为基础，利用Engle-Granger方法，，进行单根检验和协整检验，并针对实证研究的结果进行相关性分析，结果表明：节能减排增值税收入占全部税收收入的比重与中国高耗能企业单位产值能耗（或单位产值排放）显著负相关，节能减排增值税税收政策能够有效促进高耗能企业节能减排，节能减排消费税和资源税收入占全部税收收入的比重与中国高耗能企业单位产值能耗（或单位产值排放）正相关，节能减排消费税和资源税税收政策未能发挥应有的促进节能减排的作用；最后，结合我国目前的发展形势有针对性地提出完善高耗能企业节能减排税收政策的建议，具体包括应遵循的公平效率、奖惩结合和循序渐进三个原则，优化增值税、调整消费税、改革资源税和开征环保税方面的具体建议，建设能效标准体系、排放权交易市场和节能减排示范区的配套措施。
[Abstract]:Since the reform and opening up, China's economy has grown rapidly, but also paid a huge cost of resources and environment, the contradiction between economic development and resources and environment is becoming increasingly sharp.In order to practice the scientific concept of development and promote the realization of the goal of energy saving and emission reduction, the government adopts a series of economic, administrative and legal means, among which the tax policy is a very important means of macroeconomic regulation and control of the government.It plays an important role in stimulating and restraining energy saving and emission reduction.In recent years, China has stipulated more than 30 tax policies to promote energy conservation and environmental protection in value-added tax, consumption tax, enterprise income tax, resource tax and so on, which has played a certain effect.However, compared with the foreign advanced countries to establish a special tax system for resource utilization and pollutant emissions, our country's energy saving and emission reduction tax policy is still scattered, scattered, and the tax preferential mode is single.Without a supporting preferential tax system, the leverage of tax has not been fully utilized.Therefore, it is necessary to understand and grasp the implementation effect of energy saving and emission reduction tax policy, especially to the high energy consuming enterprises, which have the most pollution emission, according to the actual situation of our country.The long-term national policy of energy saving and emission reduction can be further developed.Based on the theoretical analysis of energy saving and emission reduction tax policy, this paper makes an empirical analysis on the implementation effect of energy saving and emission reduction tax policy in high energy consuming enterprises.And put forward the suggestion of perfecting the tax policy of energy saving and emission reduction.First of all, from the research background and significance of the analysis of domestic and foreign research status, energy conservation and emission reduction, tax policies to promote energy conservation and emission reduction theoretical basis and high-energy enterprise definition and other related theoretical knowledge.Then from the energy efficient enterprises energy conservation and emission reduction status quo, energy conservation and emission reduction tax policy status and the impact of tax policy on energy conservation and emission reduction are analyzed. Secondly,This paper analyzes the effect of energy saving and emission reduction tax policy in high energy consuming enterprises. Based on the data of energy consumption, emission per unit output value and tax revenue of high energy consuming enterprises from 1996 to 2012, the single root test and cointegration test are carried out by using Engle-Granger method.The results show that the proportion of energy saving and emission reduction value added tax revenue is negatively related to the energy consumption (or emissions per unit output) of high energy consuming enterprises in China.The tax policy of energy saving and emission reduction VAT can effectively promote energy saving and emission reduction of high energy consuming enterprises. The proportion of energy saving and consumption tax and resource tax income in total tax revenue is positively related to the energy consumption per unit output value (or emissions per unit output value) of high energy consuming enterprises in China.Energy saving and emission reduction consumption tax and resource tax tax policy failed to play its due role in promoting energy saving and emission reduction. Finally, combined with the current development situation of our country, the paper puts forward some suggestions to improve the energy saving and emission reduction tax policy of high energy consuming enterprises.It includes the following three principles: fairness and efficiency, combination of rewards and punishments, gradual and orderly progress, optimization of value-added tax, adjustment of consumption tax, reform of resource tax and introduction of environmental tax, and construction of energy efficiency standard system.Supporting measures for emissions trading market and demonstration zones for energy conservation and emission reduction.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F205

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