环境保护税的减排效应及区域差异性分析——基于我国排污费调整的实证研究  

Emission Reduction Effects of Environmental Tax System and Its Regional Differences in China

作　　者：刘晔[1] 张训常[1] 

机构地区：[1]厦门大学经济学院

出　　处：《税务研究》2018年第2期41-47,共7页

基　　金：国家社会科学基金项目"不同市场结构下我国环境税效应研究"(项目编号:13BJY149);国家自然科学基金项目"公共服务非均等化;逆向财政机制与收入差距"(项目编号:71373220);教育部基地重大项目"矫正要素配置扭曲与促进经济有效增长"(项目编号:16JJD790031)的阶段性研究成果

摘　　要：本文以我国在部分省市调整二氧化硫排污费征收标准为外生政策冲击,采用2003-2015年省级面板数据,考察了排污费在污染减排方面的有效性,以及排污费的减排效应是否存在区域差异性。研究发现,提高二氧化硫排污费征收标准能够显著降低工业二氧化硫的排放,排污收费制度对于抑制我国污染排放确实起到了重要作用。本文还发现提高排污费只在东部地区和中部地区起到了显著的减排作用,并且东部地区的减排效应更大,然而对于西部地区,虽然提高排污费也有减排效应,但并不显著。由此从总量减排目标出发,建议设置东中西部依次递减的环境保护税税率。本文的研究结论对2018年我国开始实施具有区域差别税率的环境保护税提供了经验支持。This paper bases on the adjustment of China＇s SO2 discharge fee in some provinces and cities and takes it as an exogenous policy shocks. By using the provincial panel data of 2003-2015 years, the paper examines the validity of pollution charge in pollution reduction, analyzing the regional differences of the emission reduction effects. The study shows that raising the standard of sulfur dioxide discharge fee can significantly reduce industrial sulfur dioxide emissions and that the charging system has played an important role in restraining China＇s pollution emissions. Also, increase of sewage charges has a significant effect in reducing emissions in the eastern and central regions, especiall~ in the eastern regions. However, for the western regions, ~though there is a negative effect in emission, it is not significant. From the target of total emission reduction, the paper proposes to set the environmental tax rate down in turn from eastern to western regions. The conclusions of the paper provide empirical support for the implementation of the environmental tax with regional differential tax rates in China in 2018.

关 键 词：环境保护税 排污费 减排效应 区域差异 

分 类 号：F812.42[经济管理—财政学]