中国有关环境税费的污染减排效应实证研究

发布时间：2018-04-19 17:46

本文选题：环境税收 + 排污费　；参考：《中国人口·资源与环境》2015年08期

【摘要】：在经典环境库兹涅兹模型基础上,构建包括环境相关税费在内的面板数据模型,以工业"三废"为例,实证分析了我国有关环境税费的污染减排效应。利用2001-2013年省际面板数据研究发现,除企业所得税的征收减少了工业废水排放、消费税的征收减少工业废气排放、增值税的征收会减少工业固体废弃物排放量外,各税种并未有效起到减少工业"三废"排放量的作用,甚至是相反;排污费的征收没有减少工业"三废"排放,相反还引起了工业"三废"排放量的增加。分时期的研究结果显示,相对于2001-2007年而言,无论从工业企业税收总体来看,还是分税种来看,2008年后环境相关税收的污染减排效应整体上都有一定改善,近年的税制改革很大程度上改变了我国税收污染减排的功能失效,但整体而言,我国税收的污染减排效应还不明显;与2008年之前相比,排污费的征收引起了工业"三废"排放量的增加。为促进节能减排和环境保护,应改革完善环境相关税收制度;同时,规范政府行为、改善公共服务供给,为企业发展提供良好的外部条件和营商环境;并强化环境规制和问责。
[Abstract]:Based on the classical environmental Kuznets model, a panel data model including environmental taxes and fees is constructed. Taking the industrial "three wastes" as an example, this paper empirically analyzes the pollution reduction effects of environmental taxes and fees in China.Using inter-provincial panel data from 2001 to 2013, it was found that, in addition to the collection of enterprise income tax to reduce industrial wastewater emissions, consumption tax collection to reduce industrial waste emissions, value-added tax collection will reduce industrial solid waste emissions,All kinds of taxes did not play an effective role in reducing the emissions of industrial "three wastes", or even on the contrary; the collection of sewage charges did not reduce the emissions of industrial "three wastes", on the contrary, it also caused an increase in the emissions of industrial "three wastes".The results show that, compared with 2001-2007, the pollution reduction effect of environmental related taxes has improved after 2008, not only from the overall tax collection of industrial enterprises, but also from the point of view of sub-tax.The tax system reform in recent years has largely changed the failure of the function of tax pollution emission reduction in China, but on the whole, the effect of tax pollution emission reduction in China is not obvious; compared with before 2008,The collection of sewage charges has led to an increase in the discharge of industrial "three wastes".In order to promote energy saving and emission reduction and environmental protection, we should reform and perfect the tax system related to the environment; at the same time, standardize government behavior, improve the supply of public services, provide good external conditions and business environment for the development of enterprises, and strengthen environmental regulation and accountability.
【作者单位】：西南财经大学财政税务学院;
【基金】：四川省哲学社会科学基金重点项目“我国环境税收优化的实证依据与政策研究”(编号:SC13A005) 西南财经大学中央高校基金创新团队项目“公害品理论与政策研究”(编号:JBK130507) 中央高校基本科研业务费重点研究基地“地方财政研究中心”项目(编号:JBK140405)
【分类号】：X196;F812.42

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