我国环境税费政策效应分析——基于“三重红利”假设的检验  

Analysis on Effects of China's Environmental Tax and Fee Policies:A Test Based on Three-dividend Hypothesis

作　　者：卢洪友[1] 朱耘婵 LU Hong-you ZHU Yun-chan

机构地区：[1]武汉大学经济与管理学院

出　　处：《中国地质大学学报（社会科学版）》2017年第4期9-26,共18页Journal of China University of Geosciences(Social Sciences Edition)

基　　金：国家社科基金重大项目"建构基于生态文明建设的公共财政体制研究"(15ZDB158);国家自科基金项目"财政分配的居民收入分配效应测度及矫正机制研究"(71573194);中国标准化研究院项目"中国农村环境公共服务标准研究"

摘　　要：通过建立2003—2014年省级面板数据模型,实证检验我国环境税费政策对节能减排、经济增长以及要素收入分配的影响效应。结果显示:我国融入型环境税费制度安排,对环境改善的作用非常微弱;征收环境税费具有促进经济转型和产业结构优化升级的作用,经济增长红利得到较好实现;由于环境税费负担能够转嫁,在一定程度上抵消了对企业污染排放行为的控制效果,同时因劳动要素受供求弹性影响承担了更多的税负,劳动收益率下降,环境税费政策使得要素收入分配中资本与劳动的差距拉大。实现绿色发展、改善要素收入分配,需要改革碎片化的融入型环境税费制度,确立环境保护税的主体税种地位,并扩大课税范围、优化税率设计。Based on provincial panel data from 2003 to 2014,this paper empirically tests the effects of China＇s environmental tax and fee policies on energy reduction and emission control,economic growth and factor income distribution.The results show that China＇s integrated environmental tax and fee policies have little impact on improving environment quality.It can also be seen from the results that environmental tax and fee policies contribute to economic transformation and upgrade of industrial structure,so the dividend of economic growth has been realized better.The results also illustrate that the tax shifting offsets the effects on controlling enterprises＇ emission to some degree;moreover,labor factor burdens more shares because of elasticity of supply and demand and returns on labor will decrease,which indicates a widening gap between capital and labor in factor income distribution.Therefore,it will be necessary to achieve green development and improve factor income distribution by reforming fragmented and integrated environmental tax and fee policies,making environmental protection tax become a main tax,expanding the scope of environmental tax and optimizing the tax rates.

关 键 词：环境税费政策 “三重红利”效应 税制绿化 

分 类 号：F812.424[经济管理—财政学]