节能减排税收政策的有效性分析--基于工业高耗能行业数据  

Efficiency Analysis on Tax Policy of Energy Conservation and Emission Reduction: Based on Data of High Energy-Consuming Industries

作　　者：席卫群[1] 

机构地区：[1]江西财经大学财税与公共管理学院,财税研究中心,江西南昌330013

出　　处：《当代财经》2014年第6期5-12,共8页Contemporary Finance and Economics

基　　金：国家自然科学基金项目“工业能源效率、节能潜力与财税政策优化:以江西省为例”(71363019)

摘　　要：以工业领域10大高耗能行业为分析对象,采用协整分析方法,研究了现行税收政策的节能减排效应。结果发现,税收政策特别是增值税政策总体上对工业高耗能行业节能减排有较强的作用,但调节力度和方向有所不同;消费税、营业税等政策的调节力度和方向在不同的行业也有所差异。因此,应充分发挥不同税种的政策调节作用:一方面大力降低高耗能产业的单位能耗水平,提高治污强度;另一方面促进产业结构调整,减少能源回弹效应,降低能耗总量。Taking the ten high energy-consuming industries in the industrial sector as the subjects, this paper applies the co-integration analysis method to study the energy conservation and emission re- duction effect of the existing tax policy. The results indicate that tax policy especially VAT policy has obvious effect on energy conservation and emission reduction of high energy-consuming industries, but the adjusting dynamics and directions are different. The adjusting strength and directions of poli- cies of consumption tax, business tax and so on are also different at different industries. Therefore, we should give full play to the policy regulating effect of different tax categories： on one side to largely lower the unit energy consumption level of the high energy-consuming industries and improve the pollution control strength; on the other hand to promote the adjustment of industrial structures, lessen the energy kick-back effect and reduce the gross energy consumption.

关 键 词：税收政策 节能减排效应 工业高耗能行业 

分 类 号：F812.42[经济管理—财政学]