财税政策对西北五省环境治理效应的研究

发布时间：2018-05-03 00:31

本文选题：财税政策 + 环境治理　；参考：《新疆财经大学》2015年硕士论文

【摘要】：西北五省为生态脆弱的欠发达地区,经济落后问题长期存在,生态环境保护水平与可持续发展能力长期低下,人们受短期经济利益的驱使过度开发利用自然资源,从而忽略生态平衡问题。至今,西北地区仍处于两难的困境之中,一方面为了生态环境的改善不得不大力实施退耕还林、退牧还草工程;另一方面为了促进工业化和城镇化发展又不得不大幅度占用牺牲宝贵的耕地和草地,生态保护与经济建设之间的冲突关系便成为发展不可回避的障碍。随着生态环境与经济发展之间的冲突日益严重,如何解决缓解这样的矛盾是我们现阶段需要面对的问题。环境保护作为一项具有显著外部效应的公共产品,只有政府才能成为不可替代的供应主体,又因为环境保护公共产品的存在空间及受益范围具有明显的地域性特征,于是地方政府成为环境保护和治理的执行主体。在2007年我国政府进行预算收支改革时,正式将环境保护支出列入各级政府支出预算科目,环境保护工作变得更加透明化,说明政府在发展经济的同时开始考虑和重视生态环境容量和资源承载力约束,这项改革既有利于环境保护和治理的推进,也有助于经济的可持续增长。我国西北地区的生态脆弱与经济落后并存,将环境保护与经济发展协调的任务艰巨,需要政府通过财税政策加以引导,以达到在发展中保护环境,在保护环境中求发展,将环境保护与经济发展的目标统一。环境财税政策综合运用财政支出、税收和收费等手段,按照价值规律要求调节或影响经济主体的市场行为,目的是实现经济社会发展与自然、生态环境相互协调。财政政策和税收政策各有利弊,单项政策难以取得最佳效果,二者应相互补充,发挥合力。财政政策倾向于直接的环境保护资金投入,税收政策倾向于对破坏环境行为进行惩罚、对保护环境行为进行激励。在地方财政的环境保护支出投入有限的背景下,充分发挥好财政和税收的两个方面,互相扶持补充,更有利于实现对生态环境的保护。但是对于西北五省的地方政府来说,在有限的资金下要承担高于其他省份的环境治理责任,是无法有效的将环境问题的外部性充分内部化,难免会出现治理低效等问题。西北五省同属于经济欠发达的西部地区,与西部其他省市不同,西北具有资源富集但环境脆弱的相似特性,在经济发展与环境保护的矛盾中尤为突出,所以本文选取这五个省的相关数据进行研究,分析在西北五省发展的进程中财税政策对环境治理发挥的作用。为了探索西北地区财税政策对环境治理的效应,本文依据一定的理论基础,首先从财税手段推动环境污染治理的角度,对其环境治理的作用机制进行阐述,并对当前西北地区环境现状和财税政策实施情况进行分析,然后利用西北五省相关环境治理面板数据,对财税政策促进环境治理的效应进行实证研究。在财政政策对西北环境治理效应的实证研究中发现,环境保护支出对废水、二氧化硫的减排有明显抑制作用,对工业固体废物的减排治理还未发挥其积极作用。在税收政策对西北环境治理效应的实证研究中发现,不同税种对环境治理的作用也不同,资源税的征收对废水减排有一定效果,但是对于二氧化硫和工业固体废物排放却并未发挥其的抑制作用;城市维护建设税的征收与废水、二氧化硫和固体废物的排放呈正相关,均未起到抑制作用。从本文的实证分析结果来看,目前的财政政策与税收政策在对西北五省的环境治理进程中并没有完全发挥积极作用,尤其是税收政策的效果不够理想,有待进一步改革和完善。因此,本文分别从中央与地方的财权事权划分、财政政策的完善、税收手段的优化以及其他相关措施这四个方面对西北环境治理提出建议,通过多角度多主体来推进环境保护进程,以期达到改善西北生态环境的目的,促进人类可持续发展。
[Abstract]:The five provinces in Northwest China are undeveloped areas with fragile ecology. The problems of economic backwardness exist for a long time, the level of ecological environment protection and the sustainable development ability are low for a long time. People are driven by the short-term economic benefits to overexploit and utilize natural resources, thus neglecting the ecological balance. The improvement of ecological environment has to vigorously implement the return of farmland to forest, return pasture to grass project; on the other hand, in order to promote industrialization and urbanization, the precious arable land and grassland have to be occupied by a large margin. The conflict relationship between ecological protection and economic construction has become an unavoidable obstacle to development. The conflict between development is becoming more and more serious. How to solve this problem is the problem we need to face at the present stage. As a public product with significant external effects, only the government can become an irreplaceable supply body, because the existence space and benefit range of the environmental protection public products are obvious. The local government has become the executive subject of environmental protection and governance. In 2007, when the government carried out the reform of budget and expenditure, the government formally put environmental protection expenditure on all levels of government expenditure budget, and the environmental protection work became more transparent, indicating that the government began to consider and attach importance to ecology while developing the economy. The environmental capacity and resource carrying capacity constraints, this reform is not only conducive to the promotion of environmental protection and management, but also helps the sustainable economic growth. The ecological vulnerability and economic backwardness coexist in Northwest China, and the task of coordinating environmental protection with economic development is arduous, and the government needs to guide the government through fiscal and tax policies in order to achieve the development. In order to protect the environment and develop the environment in the protection of the environment, the goal of environmental protection and economic development is unified. The environmental finance and tax policies comprehensively use the financial expenditure, tax and charge and other means to adjust or influence the market behavior of the economic subject according to the law of value. The purpose is to realize the mutual coordination between the economic development and nature and the ecological environment. Policy and tax policy have advantages and disadvantages. Single policy is difficult to achieve the best effect. The two should complement each other and play a joint force. Fiscal policy tends to direct investment in environmental protection funds. Tax policies tend to punish environmental behavior and encourage environmental behavior. The investment in environmental protection expenditure in local finance is limited. Under the background, full play of the two aspects of Finance and tax, mutual support and supplement, more conducive to the protection of the ecological environment, but for the local government of the northwest five provinces, under the limited funds to undertake higher than the other provinces of environmental governance responsibility, it is legal and effective to externalize the environmental problems fully internalized, The northwest five provinces, which belong to the underdeveloped western regions, are different from the other provinces and cities in the West. The Northwest has the similar characteristics of rich resources but fragile environment, especially in the contradiction between economic development and environmental protection. Therefore, this paper selects the relevant data of these five provinces to study and analyze in the West. In order to explore the effect of fiscal and tax policies on environmental governance in the course of the development of the North five provinces, in order to explore the effects of fiscal and tax policies on environmental governance in the northwest, this paper, based on a certain theoretical basis, first expounds the mechanism of its environmental governance from the perspective of fiscal and tax means to promote environmental pollution control and the current environment of the northwest region. An empirical study on the effects of fiscal and tax policies on environmental governance was carried out by the analysis of the implementation of the policy and fiscal and tax policies. In the empirical study on the effect of fiscal policy on the environmental governance in Northwest China, it was found that the environmental protection expenditure had a significant inhibitory effect on the emission reduction of waste water and sulfur dioxide in the empirical study of the environmental governance effect in the northwest of China. It has not played an active role in controlling the emission reduction of industrial solid waste. In the empirical study on the effect of the tax policy on the environmental governance in Northwest China, it is found that different taxes have different effects on environmental governance. The collection of resources tax has some effect on the emission reduction of waste water, but the emission of two sulfur dioxide and industrial solid waste has not been brought into play. The expropriation of urban maintenance and construction tax is positively related to waste water, sulfur dioxide and solid waste emissions and has not played an inhibitory effect. From the empirical analysis of this paper, the current fiscal policy and tax policy have not fully played a positive role in the process of environmental governance in the five northwest provinces, especially the tax policy. The effect is not ideal, and it needs further reform and improvement. Therefore, this paper puts forward some suggestions on the northwest environmental governance from the four aspects of the division of financial power, the improvement of fiscal policy, the optimization of tax means and other related measures, which will promote the process of environmental protection through multiple angles and multiple subjects, with a view to improving the environmental protection process. The purpose of Northwest ecological environment is to promote sustainable development of mankind.

【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：X321;F812.0

【相似文献】