中国财政政策的碳减排效应研究——基于符号约束模型  

A Study of the Carbon Reduction Effect of China's Fiscal Policy:Based on the Symbolic Constraint Model

作　　者：卢洪友[1] 张悦童[1] 许文立[1] LU Hong-you ZHANG Yue-tong XU Wen-li(Wuhan University, Wuhan 430072, Chin)

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《当代财经》2016年第11期32-44,共13页Contemporary Finance and Economics

基　　金：国家社会科学基金重大项目"建构基于生态文明建设的公共财政体制研究"(15ZDB158);国家社会科学基金重大项目"城乡环境基本公共服务非均等程度评估及均等化路径研究"(11&ZD041)

摘　　要：碳减排已成为中国未来一段时期的重要温室气体减排目标。利用1993-2014年中国季度宏观经济与碳排放数据,分析财政政策变动对二氧化碳排放的影响。结果表明:(1)财政政策变动在短期对生产型二氧化碳作用更为明显,而在中长期对消费型二氧化碳作用显著;(2)政府环保税收能够有效缓解二氧化碳排放,政府环保支出占财政支出的比例越高,对二氧化碳排放的控制程度越大。因此,未来政府应增大环保支出比重,利用"绿色"采购调节消费者和生产企业的资源消费偏好,减少碳排放。同时,在制定税收政策时,可以适当调整环保税种的征税环节,将征税范围逐步从生产者扩大到生产者和消费者,通过降低需求来调节供给,限制高耗能、高排放企业的数量,最终达到调整企业产业结构和低碳生产的目的。Carbon reduction has become an important greenhouse gas emission reduction target in China for a period of time. By making use of the data of China＇s quarterly macroeconomic and carbon emissions from 1993 to 2014, this paper tries to analyze the impact of fiscal policy changes on carbon dioxide emissions. The results show that：（1） the effect of fiscal policy changes on the productive carbon dioxide is more obvious in the short-term, but in the medium and long term it is significant on the consumptive carbon dioxide;（2） the government environmental taxation can effectively reduce carbon dioxide emissions, the higher the proportion of the government expenditure on environmental protection in the fiscal expenditure, the greater the degree of control of carbon dioxide emissions will be. Therefore, the government should increase the proportion of environmental protection spending in the future, regulate the resource consumption preferences of consumers and manufacturing enterprises by means of ＂green＂ procurement, so as to reduce carbon emissions. At the same time,when formulating tax policies, the government can properly adjust the tax payment stages of the environmental protection taxes, gradually expand the tax range from producers to producers and consumers, regulate supply by reducing demand, limit the number of enterprises with high energy consumption and high emission quantity, so as to ultimately reach the aims of adjusting corporate industrial structure and low-carbon production.

关 键 词：财政政策 碳减排效应 环保支出 环保税收 

分 类 号：F812.2[经济管理—财政学]