日本环境税收制度改革及其经济效应分析  

Reform in the Japanese Environmental Taxation and the Economic Effects

作　　者：崔景华[1] 

机构地区：[1]对外经济贸易大学公共管理学院,北京100029

出　　处：《现代日本经济》2012年第3期69-77,共9页Contemporary Economy OF Japan

基　　金：教育部人文社会科学研究青年项目"我国实施碳税的福利效应实证研究"(10YJC790034)

摘　　要：环境税收制度是日本实现节能减排目标的重要政策工具之一。为了加强环境保护力度,日本政府出台了新一轮环境税收制度改革方案,这一改革对日本经济社会产生了深远的影响。对于企业而言,环境税制度改革影响企业能源使用成本及产品价格,对于家庭而言,环境税制度改革将改变其最终消费品的使用结构,这些变化具体体现为环境税的价格激励效应、财源效应、通告效应。探讨日本环境税收制度效应可以为我国的环境税实施方式、税收及其它政策工具的混合利用、环境税制度体系建设等方面提供政策借鉴。Environmental taxation system serves as one the most important policy tools in energy reservation and reducing greenhouse gas emissions.Japanese government has implemented a new round of reform in environmental taxation schemes to facilitate environmental protection.The reform has exerted profound impacts on the Japanese social economy.On one hand,enterprises are influenced in energy costs and prices;on the other hand,families are forced to change the structure of final consumption.The economic effects can be summarized as incentive effect,source of income effect and announcement effect.An exploration of the economic effects of the Japanese environmental taxation has important implications for China,in the approach of the implementation,the intersection of policies and the improvement of institutions.

关 键 词：日本 环境税 碳税 经济效应 节能减排 

分 类 号：F843.313[经济管理—保险]