征收环境税对江苏产业结构影响的研究

发布时间：2018-04-26 00:12

本文选题：环境税 + 关联性　；参考：《南京林业大学》2013年硕士论文

【摘要】：随着国际上对环境税研究的不断深入以及中国与国际环境合作研究的加强，国内学者也开始关注环境问题和环境税收政策的制订，尤其是对于世界上最大的发展中国家而言变显得尤为重要，对于转变我国的经济发展模式以及可持续发展有着莫大的意义。江苏省作为我国的经济大省，在我国经济发展中一直扮演重要角色，改革开放以来经济一直保持着高速增长，，江苏省产业结构不断升级优化。但是，长期以来的“三高一低”的经济发展模式产生了很多问题，如产业结构偏低、经济集中度不高、产业附加值偏低、经济发展与资源环境的矛盾日益突出等。现行的国家环境税费政策，到底对江苏省的经济发展及产业结构优化有多大的影响一直悬而未解。本文选取硫税作为研究对象，运用灰色关联模型，研究硫税与产业结构优化指标以及三次产业的关联度，分析环境税是否会对产业结构优化有影响。经过研究发现，环境税是产业结构优化的原因，环境税能促进产业结构优化，并且对三次产业的影响程度分别是第二产业、第三产业、第一产业，主要通过影响生产者生产行为以及消费者行为，对江苏省经济发展质量以及产业结构产生深层次的影响。文章最后结合研究结论，从产业结构优化视角对江苏省如何征收环境税提出了政策建议。
[Abstract]:With the deepening of the international research on environmental tax and the strengthening of the research on the cooperation between China and the international environment, domestic scholars have also begun to pay attention to environmental issues and the formulation of environmental tax policies. Especially for the largest developing country in the world, it is very important to change the economic development model and sustainable development of our country. Jiangsu Province, as a big economic province in China, has been playing an important role in the economic development of our country. Since the reform and opening up, the economy has maintained a high speed of growth, and the industrial structure of Jiangsu Province has been upgraded and optimized. However, for a long time, the "three high, one low" economic development model has produced many problems, such as low industrial structure, low economic concentration, low industrial added value, and increasingly prominent contradiction between economic development and resources and environment. The current national environmental tax and fee policy, in the end, has a great impact on the economic development and industrial structure optimization of Jiangsu Province. In this paper, sulfur tax is chosen as the object of study, and the grey relational model is used to study the correlation between sulfur tax and industrial structure optimization index as well as the correlation degree of three industries, and to analyze whether the environmental tax will have an impact on the industrial structure optimization. Through the research, it is found that environmental tax is the reason of industrial structure optimization, environmental tax can promote the optimization of industrial structure, and the degree of influence on the three industries is the secondary industry, the third industry, the primary industry, respectively. It has a deep influence on the quality of economic development and industrial structure of Jiangsu Province by influencing producer's production behavior and consumer's behavior. Finally, based on the conclusion of the research, the paper puts forward some policy suggestions on how to levy environmental tax in Jiangsu Province from the perspective of industrial structure optimization.
【学位授予单位】：南京林业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F127;F812.42

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