不完全竞争市场中差异化环保税影响效应研究  

Studies on Effects of the Environmental Tax with Differentiated Tax Standards under the Imperfect Competition Market

作　　者：吴茵茵 徐冲 陈建东 WU Yin-yin;XU Chong;CHEN Jian-dong(School of Public Administration, Southwestern University of Finance and Economics, Chengdu 611130, China;School of Public Finance and Taxation, Southwestern University of Finance and Economics, Chengdu 611130, China)

机构地区：[1]西南财经大学公共管理学院 [2]西南财经大学财政税务学院

出　　处：《中国工业经济》2019年第5期43-60,共18页China Industrial Economics

基　　金：教育部哲学社会科学研究重大课题攻关项目"自然资源管理体制研究"(批准号14JZD031)

摘　　要：结合中国当前排污"费改税"且环保税执行地区差异化税额标准的现实状况,本文构建了考虑不完全竞争市场、成本异质性及差异化环保税的微观理论模型,分析了不完全竞争市场中差异化环保税实现有效减排的充要条件,以及提高税额标准对产出、污染、消费者效用及企业采用清洁生产模式的影响效应,并应用中国工业经济产出与污染排放数据进行模型检验与预测分析。模型论证结果表明:提高环保税额标准不一定能够实现"环境红利";当地区之间的环保技术差距偏大、环保技术较落后地区的企业数量较多,或者污染物的外溢性较强时,对技术较落后地区执行较低的税额标准都将扭曲环保税的减排功能;降低企业采用清洁生产模式的成本以及提高清洁生产模式的减排程度,均有助于降低环保税的适宜税额标准,且理论上可将环保税收入全部用于补贴采用清洁生产模式的企业,进而可减少环保税对经济的抑制作用。实证模拟结果表明:中国现行的差异化环保税主要通过产能转移效应来影响污染排放,预计该项政策设计能够小幅度地减少污染总排放,且对经济总产出的负向冲击非常小,并将显著地增加地方政府的环保税收入。Combining with China’s current sewage “fee change tax” and the enforcement of environmental tax with differential tax standard, this paper constructs a microeconomic model, considering the imperfect competitive market, cost heterogeneity, and differentiated environmental tax. It demonstrates the sufficient and necessary condition of reducing pollution emissions, as well as effects on outputs, pollution emissions, consumer utilities, and adoption of a cleaner production mode for the differentiated environmental tax in the imperfect competition market. Further, this paper carries out a model test and a forecast analysis by using the economic and pollution emission data of China’s industry. The theoretical results show that raising environmental tax standards might not necessarily be able to achieve the “environmental dividend”, especially when the environmental technology gap between regions is large, the number of enterprises in backward areas is higher, or the spillover of pollutants is stronger;both reducing the costs of adopting a cleaner production model and increasing the emission reduction potential of the cleaner production model, will help to reduce the appropriate tax standard for environmental tax;in theory, the environmental tax revenue can be used to subsidize enterprises adopting cleaner production models and thereby reducing the negative impact of environmental tax on the economy. The empirical simulation results show that the differentiated environmental tax mainly affects pollution through the capacity transfer effect in China. It is expected that the differentiated environmental tax can reduce pollution emissions to a small extent, while the negative impact on economic output is very small, and the local government’s environmental tax revenue will increase significantly.

关 键 词：差异化环保税 不完全竞争市场 成本异质性 产能转移效应 

分 类 号：F205[经济管理—国民经济]