煤炭资源税改革的政策效应研究——基于双重差分法的实证分析  

Research on the policy effect of coal resource tax reform——Empirical analysis based on double difference method

作　　者：张小芳 詹先志 张旸[3] Zhang Xiaofang;Zhan Xianzhi;Zhang Yang(School of Public Administration,Fujian Agriculture and Forestry University,Fuzhou 350002,China;Changwei Information Technology Development Co.,Ltd.,Fuzhou 350003;College of Resources and Environment,Fujian Agriculture and Forestry University,Fuzhou 350002,China)

机构地区：[1]福建农林大学公共管理学院,福建福州350002 [2]长威信息科技发展股份有限公司,福建福州350003 [3]福建农林大学资源与环境学院,福建福州350002

出　　处：《煤炭经济研究》2021年第2期35-40,共6页Coal Economic Research

摘　　要：煤炭资源税从量计征改为从价计征是我国落实节能减排发展战略,推动经济平稳运行的重要举措。煤炭资源税改革的政策评价能够帮助检验改革后的煤炭税征收方式对财政收入、节能减排的影响效果,指导煤炭产业政策的制定与调整。通过分析2005—2019年省级面板数据,利用双重差分模型,分别从单位产值能耗、工业污染排放量和资源税收入三个方面评估煤炭资源税改革的政策效果。结果表明,煤炭资源税改革对于节能减排有积极促进作用,可以有效增加资源税的收入,确保煤炭行业平稳发展。The conversion of coal resource tax from volume to ad valorem is an important measure for my country to implement the development strategy of energy conservation and emission reduction and promote the stable operation of the economy.The policy evaluation of the coal resource tax reform can help test the effect of the reformed coal tax collection method on fiscal revenue,energy conservation and emission reduction,and guide the formulation and adjustment of coal industry policies.By analyzing the provincial panel data from 2005 to2019 and using the double difference model,the policy effects of the coal resource tax reform were evaluated from the three aspects of energy consumption per unit output value,industrial pollution emissions,and resource tax revenue.The results show that the coal resource tax reform has a positive effect on energy conservation and emission reduction,and can effectively increase resource tax revenue and ensure the stable development of the coal industry.

关 键 词：煤炭资源税改革 单位产值能耗 污染排放 资源税收入 双重差分法 

分 类 号：F426.21[经济管理—产业经济]