生态占用、绿色发展与环境税改革

发布时间：2018-04-12 19:22

本文选题：自然生态空间 + 生态补偿　；参考：《经济研究》2017年07期

【摘要】：将税收负担从劳动力和资本要素转移到自然资源的使用和污染的排放已成为环境税改革的基本思路。基于中国将资源税扩展到对自然生态空间的占用的改革,本文在量化自然生态空间占用及其价值核算基础之上,提出了基于生态赤字价值补偿的环境税方案(1),并运用CGE模型从区域层面分析了征收环境税和降低个人及企业所得税的政策效应。模拟结果表明,在短期内,各地区生态占用减少,东部地区和中部地区投资需求及就业人数增加,税收方案能够引导经济增长从生态占用转向资本和劳动力要素。总产出和中间投入普遍下降,但中间投入减少相对更大,因此各地区保持经济增长,其中西部地区增长率偏低。从长期看,东部和中部地区名义GDP增长率出现短期较大幅度的下滑,随后增长率逐年增长,其中东部地区增速的下降主要是因为第二产业总产出增速放缓,中部地区总产出及中间投入的波动与GDP增长的波动在时间上对应,西部地区增长率及总产出和中间投入稳定增长,各地区增长得益于第二产业投入产出效率的提高。因此,本文建议开征环境税约束生态超额占用,相应收入用于减轻所得税,其中东部地区侧重降低企业所得税,中部和西部地区侧重降低个人所得税。
[Abstract]:The transfer of tax burden from labor and capital elements to the use of natural resources and the emission of pollution has become the basic idea of environmental tax reform.Based on the reform of China's expansion of resource tax to the occupation of natural ecological space, this paper is based on quantifying the occupation of natural ecological space and its value accounting.The environmental tax scheme based on the compensation of ecological deficit value is put forward, and the policy effect of levying environmental tax and reducing individual and enterprise income tax is analyzed by using CGE model.The simulation results show that in the short term, the ecological occupation decreases, the investment demand and employment increase in the eastern and central regions, and the tax scheme can guide the economic growth from ecological occupation to capital and labor factors.The total output and intermediate input generally decreased, but the intermediate input decreased more, so all regions maintained economic growth, in which the growth rate of the western region was relatively low.In the long run, the growth rate of nominal GDP in the eastern and central regions has declined by a large margin in the short term, and then the growth rate has increased year by year. The decline in the growth rate in the eastern region is mainly due to the slowdown in the growth rate of the total output of the secondary industry.The fluctuation of total output and intermediate input in the central region corresponds to the fluctuation of GDP growth in time. The growth rate and total output and intermediate input of the western region increase steadily, and the growth of each region benefits from the improvement of the input-output efficiency of the secondary industry.Therefore, this paper suggests that the environment tax should be adopted to restrain the ecological excess occupation, and the corresponding income should be used to reduce the income tax, in which the eastern region should focus on reducing the enterprise income tax, and the central and western regions should focus on the reduction of the personal income tax.
【作者单位】：北京大学经济学院、国家资源经济研究中心;北京大学首都发展研究院;北京大学经济学院;
【基金】：国家社科基金重大项目“国际能源新形势对中国发展与战略环境影响研究”(项目编号:15ZDA059)
【分类号】：F812.42;X196

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