江苏省财税补贴政策对大气雾霾治理的影响研究

发布时间：2018-01-14 01:12

本文关键词：江苏省财税补贴政策对大气雾霾治理的影响研究　出处：《南京理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国雾霾天气越来越频繁,给人民的日常生活、交通通行、企业的生产运营带来很大的影响。迄今为止,我国雾霾治理主要采取的是燃煤的脱硫脱硝等环保末端治理手段。尽管末端治理的缺失是导致雾霾加重的原因之一,但包括经济结构、能源结构、交通运输结构在内的等结构的扭曲才是造成严重的雾霾现象的更深层次的原因,只有从源头和末端共同治理,结果才能事半功倍。现阶段对于雾霾治理主要采取行政手段、经济手段以及法律手段等,并且以行政手段为主,然而因政府干预导致市场扭曲、公共物品的市场失灵和社会责任感缺失等原因使得运用行政手段治理雾霾的效果具有一定的局限性,以财税补贴政策为代表的经济手段对于雾霾的治理具有行政手段无法取代的效果。在这样的背景条件下,研究财税补贴政策对优化雾霾治理具有一定的理论和现实意义。本文拟从公共政策角度来探讨财税补贴政策对大气雾霾治理的影响,并以江苏省为切入点。因江苏是经济大省,也是单位工业污染负荷较高的省份,属于大气雾霾高发区域,同时对于雾霾治理十分重视,相应的财税补贴政策相对全国各省而言比较全面,对新能源等产业的发展较为重视,因此选择以江苏省为例研究财税补贴政策比较具有代表意义。本文分析江苏省现阶段所采用得财税补贴政策治理效果及其不足,并以此为基础对财税补贴政策对大气雾霾治理的影响进行定性分析,具体分析雾霾治理中财税补贴政策的作用机制。在理论研究的基础上,编制江苏省社会核算矩阵,构建江苏省能源CGE模型进行定量分析,通过模型分别分析模拟财政政策与税收政策对江苏大气雾霾治理影响,最后结合研究结果与国内外相关治理实践经验提出相应的优化建议。
[Abstract]:In recent years, haze weather in China has become more and more frequent, which has brought great influence to people's daily life, traffic passage and production and operation of enterprises. Although the lack of terminal control is one of the causes of haze aggravation, it includes economic structure and energy structure. The distortion of the same structure, including transportation structure, is the deeper cause of the serious haze phenomenon, only from the source and the end of the joint management. At the present stage, administrative, economic and legal means are mainly adopted for haze governance, and administrative means are the main means, but the market is distorted because of government intervention. The market failure of public goods and the lack of social responsibility make the use of administrative measures to control the effect of smog has certain limitations. The economic means represented by the fiscal subsidy policy have an irreplaceable effect on the governance of haze. Under such background conditions. It has certain theoretical and practical significance to study the fiscal and tax subsidy policy to optimize the haze governance. This paper intends to discuss the impact of the fiscal and tax subsidy policy on the atmospheric haze governance from the perspective of public policy. And take Jiangsu Province as the breakthrough point, because Jiangsu is the economic big province, also is the unit industrial pollution load high province, belongs to the atmospheric smog high incidence area, at the same time regarding the smog control very much. The corresponding fiscal and tax subsidy policies are more comprehensive than the provinces in China, and attach more importance to the development of new energy and other industries. Therefore, it is significant to choose Jiangsu Province as an example to study the fiscal and tax subsidy policy. On this basis, the impact of fiscal and tax subsidy policy on the treatment of atmospheric smog is analyzed qualitatively, and the mechanism of fiscal and tax subsidy policy in smog control is analyzed in detail. On the basis of theoretical research. The matrix of social accounting in Jiangsu Province is compiled, and the energy CGE model of Jiangsu Province is constructed for quantitative analysis. Through the model, the effects of fiscal policy and tax policy on haze governance of Jiangsu atmosphere are analyzed respectively. Finally, combined with the research results and relevant governance practice at home and abroad, the corresponding optimization suggestions are put forward.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X51

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