资源税与环境保护税改革对中国经济的影响研究  

Research on the influence of the reform of the resources tax and the environmental protection tax on China’s economy

作　　者：曾先峰[1,2] 张超 曾倩[1,2] ZENG Xian-feng;ZHANG Chao;ZENG Qian(School of Economy and Finance,Xi’an International Studies University,Xi’an Shaanxi 710128,China;Research Center of Environment Resource and Industrial Economics,Xi’an International Studies University,Xi’an Shaanxi 710128,China)

机构地区：[1]西安外国语大学经济金融学院陕西西安710128 [2]西安外国语大学资源环境与产业经济学研究中心陕西西安710128

出　　处：《中国人口·资源与环境》2019年第12期149-157,共9页China Population,Resources and Environment

基　　金：西安外国语大学科研基金项目“新时代西部地区绿色发展的制度框架与路径选择研究”(批准号:18XWD12);西安外国语大学重点科研项目“乡村振兴战略下农村水污染的治理路径及其减排评价”(批准号:19XWA03);陕西省社科基金项目“乡村振兴战略下陕西省农田面源污染的治理路径研究”(批准号:2019D026)

摘　　要：资源税与环境保护税改革是中国推动经济绿色发展转型的重要举措。本文构建了多部门动态CGE模型,模拟分析不同的资源税与环境保护税税率组合对中国宏观经济产出和废弃物排放的动态影响。研究发现:①单独征收资源税或者环境保护税将对宏观经济产出带来负向影响,但两种税均能抑制废弃物排放。②资源税主要通过抑制企业投资对宏观经济产出产生负向影响,而环境保护税主要通过抑制消费和企业投资影响产出。③与环境保护税相比,资源税对宏观经济产出具有更显著的负向影响;与资源税相比,环境保护税能更有效地抑制废弃物排放。④与单一政策相比,同时征收资源税和环境保护税对产出和废弃物排放的抑制作用更显著。⑤结合我国实际,在赋予产出损失更大权重的条件下,选择6%的资源税和4倍于基准水平(即大气污染物4.8元/污染当量,水污染物5.6元/污染当量)的环境保护税的税率组合,能实现对产出负向影响最小和最大程度实现抑制废弃物排放的政府最优目标。在征收资源税和环境保护税的同时,应实施减少企业负担的配套政策,以抵消环境保护政策对宏观经济产出的负向影响。The reform of resource tax and environmental protection tax is a significant action to propel the green transformation of China’s economic development.In this paper,a multi-sectoral dynamic CGE model is constructed to simulate and analyze the dynamic impact of different tax rate combinations of resource tax and environmental protection tax on China's macroeconomic output and waste emission.The conclusions are drawn as follows:①Separate collection of resource tax or environmental protection tax exerts a negative impact on macroeconomic output but both resource tax and environmental protection tax could curb waste emission.②The resource tax has a negative effect on the macroeconomic output primarily by means of restraining enterprise investment while environmental protection tax affects the output mainly by curbing both consumption and enterprise investment.③The resource tax exerts a more noticeable negative impact on the macroeconomic output while the environmental protection tax restrains the waste emission more effectively.④The negative impact of the simultaneous collection of resource tax and the environmental protection tax on the output and the restraint of waste emission surpasses the impact of single policy.⑤Based on the national reality of China and on condition that the output loss is given more weighting,the tax rate combination of 6%resource tax and environmental protection tax with 4 times of standard level(the atmospheric pollutant 4.8 RMB/pollution equivalent and the water pollutant 5.6 RMB/pollution equivalent)could achieve minimum negative impact on output and meanwhile maximize the government’s optimal target of curbing waste emission.Hence,while levying resource tax and environmental protection tax,the government should implement supporting policies for the reduction of enterprises burden to offset the negative impact of environmental protection policies on macroeconomic output.

关 键 词：资源税 环境保护税 最优税率 CGE模型 

分 类 号：F426[经济管理—产业经济]