节能减排税收政策对经济增长影响的研究

发布时间：2018-04-05 09:52

本文选题：节能减排　切入点：经济增长　出处：《江西财经大学》2014年硕士论文

【摘要】：近年来,我国经济发展面临着严峻的能源制约和环境压力。资源供给不足已经成为制约社会经济全面发展的重要因素。因此,进一步加强节能减排工作在当前显的尤为重要,对调整经济结构、转变经济增长方式、提高人民生活质量具有重大的现实意义。“十一五”计划提出后,我国制定了许多关于节能减排的税收政策,在一定程度上抑制了高能耗的经济增长方式的发展,但这些税收政策的制定对市场经济产生了怎样的影响,对经济增长有利还是有弊仍需进一步求证。本文从节能减排的税收政策对经济增长的影响现状着手,分析我国现有节能减排的税收政策存在的问题,探讨如何改进现行税收政策使其能够更好的兼顾节能减排和经济增长两方面。在第一章阐述本文的选题背景及研究意义、国内外研究现状及研究方法和创新之后,第二章介绍了分析节能减排的税收政策对经济增长双重影响所需要用到的理论基础,包括：双重红利、外部性、帕累托效应以及实证分析所需要用到的双变量相关概念以及线性回归模型理论。第三章利用相关数据,针对节能减排的税收政策对经济增长的影响进行实证分析：首先,由于节能减排的税收政策主要分布在几个特定的税种中,因此,本文按税种整理分析节能减排的税收政策；其次,分析现行有关税收政策可能对经济的哪些方面造成影响,选取有关的变量与GDP总量增长率进行相关性分析,将相关程度高的变量与GDP增长率通过SPSS线性回归进行验证,用以确定节能减排的税收政策对经济增长具有双重影响；再次,运用数据归一化方法得出短期节能减排的税收政策对经济增长产生了负面影响；最后,通过分析找出可能对经济增长产生负面影响的税收政策中的问题。第四章本文分析了部分OECD国家在节能减排方面的一些税收政策以及该政策对其经济产生的影响,总结部分符合我国国情并对税收政策有利的改进意见。最后,针对第三章中提出的问题,结合第四章的借鉴意见,在第五章提出了适度调控节能减排与保持经济适度增长的税收政策建议,强调应该继续坚持利用税收政策进行调节并完善相应的配套政策以减小对经济发展的冲击,合理利用当前税收优惠降低节能减排给经济发展带来的负面效应,就目前的税制提出改进方案,提倡设置环境保护税、加强税收对科学技术发展的支持。
[Abstract]:In recent years, China's economic development is facing severe energy constraints and environmental pressure.Insufficient supply of resources has become an important factor restricting the overall development of social economy.Therefore, it is particularly important to further strengthen the work of energy saving and emission reduction, which is of great practical significance in adjusting the economic structure, changing the mode of economic growth and improving the quality of life of the people.After the 11th Five-Year Plan was put forward, China formulated many tax policies on energy saving and emission reduction, which to some extent restrained the development of high-energy consumption economic growth mode. However, how did these tax policies affect the market economy?Whether there are advantages or disadvantages to economic growth still needs further proof.This paper begins with the current situation of the impact of energy saving and emission reduction tax policies on economic growth, and analyzes the problems existing in the existing tax policies of energy saving and emission reduction in China.This paper discusses how to improve the current tax policy so that it can better balance energy saving and emission reduction and economic growth.After the first chapter describes the background and significance of this paper, the current research situation, research methods and innovations at home and abroad, the second chapter introduces the theoretical basis needed to analyze the dual impact of energy saving and emission reduction tax policies on economic growth.It includes: double dividend, externality, Pareto effect, bivariate correlation and linear regression model.The third chapter uses the related data, carries on the empirical analysis to the energy saving and emission reduction tax policy to the economic growth influence: first, because the energy saving and emission reduction tax policy mainly distributes in several specific taxes, therefore,This paper analyzes the tax policies of energy saving and emission reduction according to the types of taxes. Secondly, it analyzes which aspects of the current tax policies may have an impact on the economy, and selects the relevant variables to analyze the correlation between the total growth rate of GDP and the relevant variables.The correlation between the variables and the GDP growth rate is verified by SPSS linear regression to determine that the tax policy of energy saving and emission reduction has a dual impact on economic growth.Using the method of data normalization, the paper draws the conclusion that the short-term energy saving and emission reduction tax policy has a negative impact on the economic growth. Finally, through the analysis to find out the problems in the tax policy that may have negative impact on the economic growth.The fourth chapter analyzes some tax policies of some OECD countries in energy saving and emission reduction and the impact of the policy on their economy, and summarizes some suggestions to improve the tax policy in line with the situation of our country.Finally, in view of the problems raised in the third chapter, combined with the suggestions of the fourth chapter, in the fifth chapter, the author puts forward the tax policy recommendations of appropriate regulation and control of energy saving and emission reduction and keeping economic growth.Stressing that we should continue to make use of tax policies to regulate and improve the corresponding supporting policies in order to reduce the impact on economic development, and to rationally utilize the current tax preferences to reduce the negative effects of energy conservation and emission reduction on economic development,This paper puts forward the improvement scheme of the present tax system, advocates setting up the environmental protection tax, and strengthens the support of the tax to the development of science and technology.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.1

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