环境财税政策的治污效应研究——基于区域和门槛效应视角

发布时间：2018-06-21 07:56

本文选题：环境财政政策 + 环境税收政策　；参考：《中国人口·资源与环境》2017年01期

【摘要】：首先参照投入—产出比,利用环保财政投入占GDP比重与环境污染综合指数之比对各区域环境财政政策治污效应系数进行测算,按系数值域把中国30个省(市)分成两个区域,区域1包括北京、甘肃、贵州等19个省市,区域2包括上海、浙江、福建等11个省市。其次分析环境财政政策、环境税收政策和中国式环境分权的治污效应并分区检验,最后对中国式环境分权和经济发展水平的门槛效应进行实证检验。结果表明:环境财政政策治污效应显著,区域1财政政策取得了更好的治污效果,中国目前车船税、城市维护建设税、土地使用税、耕地占用税、资源税及排污费等"近似"环境税种总体治污效应不显著,中国式环境分权与污染物排放显著正相关,中国式环境分权和经济发展水平对财政政策的治污效应具有显著的门槛效应,当中国式环境分权度低于-0.164、经济发展水平低于4.174时,环境财政政策具有更好的治污效果。样本期内以中国式环境分权为门槛变量时,有安徽、广西等15%的观测值位于低门槛区域,以经济发展水平为门槛变量时,有贵州、云南等10%的观测值位于低门槛区域。中国目前的能源消费结构和工业结构是加剧环境污染的重要原因,城镇化和对外开放在一定程度上助推了高污染和高排放。鉴于此应加大环境保护财政支出,提升环保财政支出占GDP的比重,单独开征环境保护税种,中央政府适度地环境集权,全面提升环境质量。
[Abstract]:First of all, referring to the input-output ratio, using the ratio of environmental finance input to GDP and the comprehensive index of environmental pollution to calculate the pollution control effect coefficient of environmental finance policy in each region, 30 provinces (cities) in China are divided into two regions according to the range of coefficient. Region 1 includes 19 provinces and cities such as Beijing, Gansu and Guizhou, and region 2 includes 11 provinces and cities such as Shanghai, Zhejiang and Fujian. Secondly, the environmental fiscal policy, environmental tax policy and the pollution control effect of Chinese environmental decentralization are analyzed and tested. Finally, the threshold effect of Chinese environmental decentralization and economic development level is tested empirically. The results show that the environmental fiscal policy has a significant effect on pollution control, and region 1 fiscal policy has achieved better pollution control effect. China's current vehicle and vessel tax, urban maintenance and construction tax, land use tax, cultivated land occupation tax, etc. The "approximate" environmental tax, such as resource tax and sewage charge, has no significant overall pollution control effect, and the Chinese environmental decentralization has a significant positive correlation with pollutant emission. The environmental decentralization and economic development level in China have significant threshold effect on the pollution control effect of fiscal policy. When the degree of environmental decentralization in China is lower than -0.164 and the level of economic development is lower than 4.174, the environmental fiscal policy has better pollution control effect. In the sample period, 15% of the observed values of Anhui and Guangxi are located in the low threshold area, and 10% of the observed values of Guizhou and Yunnan are located in the low threshold area, taking the level of economic development as the threshold variable. China's current energy consumption structure and industrial structure are important reasons for aggravating environmental pollution. Urbanization and opening to the outside world to a certain extent contribute to high pollution and high emissions. In view of this, we should increase the fiscal expenditure on environmental protection, increase the proportion of environmental finance expenditure to GDP, levy environmental protection taxes separately, and the central government should centralize environmental power moderately and improve the environmental quality in an all-round way.
【作者单位】：重庆大学公共管理学院;重庆师范大学经济与管理学院;
【基金】：中国博士后科学基金面上项目“碳减排与经济增长的最优耦合测度及差别化减排方案设计”(批准号:2012M511898) 重庆市人民政府发展研究中心项目“联动治理农村面源污染推进美丽乡村建设的对策研究”(批准号:2014-ZB-11)
【分类号】：F812.42

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