出口退税政策调整的环境经济影响分析

发布时间：2018-10-05 10:40

【摘要】：作为出口环节的重要的绿色贸易手段,降低和取消部分产品出口退税已成为转变贸易发展方式、促进节能减排一揽子政策措施的重要组成部分。为了解"降低和取消污染性行业产品出口退税"这一贸易政策措施的效果,填补出口退税环境效应量化研究的空白,遵循链式反应评价方法的逻辑,建立了由经贸政策到经济行为,再到环境影响的可计算一般均衡(CGE)模型,量化评估了"仅对单一污染性行业出口产品降低或取消出口退税",以及"对全体污染性行业出口产品降低或取消出口退税"的环境经济影响。经验分析结果表明:调减污染产品/产业出口退税虽然使出口量受到一定影响,但能够改善经济系统的环境表现;特别是对全体污染性行业产品同时降低或取消出口退税,可以有效防止"污染泄露",取得更好的污染减排效果;其经济与环境效应,在短期内主要由规模效应及其引致的结构效应主导。因此,面向环境保护的出口退税政策调整应尽量涵盖所有污染性行业,同时应尽快出台以环境保护为目的的长期性经济政策手段。
[Abstract]:As an important means of green trade in export, reducing and canceling the export tax rebate of some products has become an important part of changing trade development mode and promoting energy saving and emission reduction package policy measures. In order to understand the effect of the trade policy measures of "reducing and canceling the export tax rebate of polluting industries", to fill the blank of the quantitative research on the environmental effect of export tax rebate, and to follow the logic of chain reaction evaluation method, A computable general equilibrium (CGE) model from economic policy to economic behavior to environmental impact is established. The environmental and economic effects of "reducing or canceling the export tax rebate only for a single polluting industry" and "reducing or cancelling the export tax rebate for all polluting industries" are quantitatively evaluated. The results of empirical analysis show that the reduction of export tax rebates of polluting products / industries can improve the environmental performance of the economic system although the export volume is affected to a certain extent, especially for all polluting industries, the export tax rebates may be reduced or cancelled simultaneously. It can effectively prevent "pollution leakage" and achieve better emission reduction effect, and its economic and environmental effects are dominated by scale effect and its structural effect in the short term. Therefore, the adjustment of export tax rebate policy for environmental protection should cover all polluting industries as far as possible, and at the same time, the long-term economic policy means for the purpose of environmental protection should be introduced as soon as possible.
【作者单位】：北京师范大学环境学院、北京师范大学全球环境政策研究中心;环境保护部环境与经济政策研究中心;安徽财经大学经济研究所(经济发展研究中心);
【基金】：国家社科基金项目“庇古税对中国重点行业节能和温室气体减排效果研究”(11BJY065);国家社科基金青年项目“中国碳减排效率与发达国家的比较评价研究”(10CJY030) 环境保护行业性公益项目“我国环境经济政策总体设计与示范研究”(201109076)
【分类号】：X196;F752.5;F224

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