森林生态效益税对陕西省产业价格水平的影响

发布时间：2018-08-18 19:41

【摘要】：森林生态补偿机制引起了我国政府和理论界的广泛关注,一些研究者也提出未来我国森林生态补偿机制将发展成为森林生态效益税。在论证森林生态效益税的理论依据、课征对象、征收方式、税率等的基础上,以陕西省为例,构建了突出林业的2007年陕西省42部门投入产出表,并采用投入产出价格模型,分别使用成本定价法和溢价定价法,定量分析了课征森林生态效益税对陕西省各产业价格水平的影响。研究发现,在对林业、家具制造业、木材加工及木竹藤棕草制品业、造纸及纸制品业征收10%森林生态效益税的3种不同方案下,森林生态效益税不会对陕西省价格体系造成过大影响,实施森林生态效益税具有一定的可行性。在大多数情况下,食品制造业、印刷及文教体育用品制造业,文化体育和娱乐业这3个产业的价格变化较大。此外,两种定价方法的计算结果略有差异,采用溢价定价法得到的结果要略高于成本定价法的结果。
[Abstract]:The forest ecological compensation mechanism has aroused the widespread concern of the government and the theoretical circle of our country. Some researchers have also proposed that the forest ecological compensation mechanism of our country will develop into the forest ecological benefit tax in the future. On the basis of demonstrating the theoretical basis of forest ecological benefit tax, the object of levy, the way of collection, the tax rate and so on, taking Shaanxi Province as an example, the input-output table of 42 departments in Shaanxi Province in 2007 is constructed, and the input-output price model is adopted. The effect of forest ecological benefit tax on the price level of various industries in Shaanxi Province was analyzed by means of cost pricing method and premium pricing method respectively. It was found that under the three different schemes of 10% forest ecological benefit tax for forestry, furniture manufacturing, wood processing and wood, bamboo, rattan, palm grass, paper and paper products, The forest ecological benefit tax will not have too much influence on the price system of Shaanxi Province, and it is feasible to implement the forest ecological benefit tax. In most cases, the price of food manufacturing, printing, culture and education sports goods manufacturing, culture, sports and entertainment industry changes greatly. In addition, the calculation results of the two pricing methods are slightly different, and the results obtained by the premium pricing method are slightly higher than those obtained by the cost pricing method.
【作者单位】：西安交通大学公共政策与管理学院人口与发展研究所;长安大学经济管理学院;
【基金】：教育部新世纪优秀人才支持计划(NCET-11-0422) 国家自然科学基金项目(71273204) 国家社会科学基金重点项目(11AZD028) 西安交通大学中央高校基本科研业务费专项(sk2011032) 美国Moore基金会支持 Rockefeller基金会支持
【分类号】：X196;F326.2;F812.42;F224

【参考文献】