成品油消费税经济效应的实证研究

发布时间：2018-06-12 09:10

本文选题：成品油 + 消费税　；参考：《税务研究》2017年07期

【摘要】：从理论和国外实践两个角度看,对能源产品征税能够起到抑制能源消费、环境保护等作用。我国对能源产品征税能否起到同样的作用呢?成品油消费税是我国对能源产品征税的主要手段之一,对其效应进行分析得出的结果,能够在一定程度上反映我国对能源产品征税的政策效应。因此,本文重点研究汽油和柴油的需求弹性,分析成品油消费税对降低能源消费以及环境保护等方面的作用。研究发现:1.我国对能源产品征税是解决能源问题、保护环境的有力手段,但税收政策节能减排的效果要在一段时间之后才能凸显;2.对汽油和柴油征税所产生的抑制能源消费的作用在效果上是有差别的。这一结果意味着,我们在进行消费税改革时在税目税率等问题上不能按照统一标准一刀切,要根据具体效应情况区别对待。
[Abstract]:From the point of view of theory and foreign practice, tax on energy products can restrain energy consumption and protect environment. Can China's tax on energy products do the same? The consumption tax of refined oil is one of the main means of taxing energy products in China. The results obtained from the analysis of its effects can reflect the policy effect of China's taxation on energy products to a certain extent. Therefore, this paper focuses on the demand elasticity of gasoline and diesel oil, and analyzes the effect of refined oil consumption tax on reducing energy consumption and environmental protection. The study found that 1: 1. China's energy products tax is a powerful means to solve the energy problem and protect the environment, but the effect of energy saving and emission reduction of tax policy can only be highlighted after a period of time. The effect of taxes on gasoline and diesel on energy consumption is different. This result means that when we carry on the consumption tax reform, we can not follow the unified standard on tax items and tax rates, and we should treat them differently according to the specific effects.
【作者单位】：首都经济贸易大学财政税务学院;
【基金】：北京市自然科学基金面上项目“京津冀一体化背景下促进北京市能源结构优化的财税支持体系研究”(项目编号:9172004)的阶段性研究成果
【分类号】：F812.42

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