绿色税收体系对经济和环境的协同效应研究  

Research on the Synergistic Effect of Green Tax System on Economy and Environment

作　　者：李小梅 喻宣瑞 Li Xiaomei;Yu Xuanrui(School of Marxism,Southwest University,Chongqing 400715,China;School of Civil Engineering,Chongqing Jiaotong University,Chongqing 400074,China)

机构地区：[1]西南大学马克思主义学院,重庆400715 [2]重庆交通大学土木工程学院,重庆400074

出　　处：《工业技术经济》2022年第5期44-52,共9页Journal of Industrial Technological Economics

基　　金：重庆市研究生科研创新项目“重大疫情应对中的网络意识形态风险及防范对策研究”(项目编号::CYB20109)。

摘　　要：绿色税收作为调节社会经济与生态环境二者可持续发展的重要手段,其作用不言而喻。因此厘清三者间的互动关系,对推动我国经济与生态环境的可持续发展尤为关键。本文对全国31个省(区、市)绿色环保当量税额、污染气体排放量、地区生产总值进行实证分析,寻求各污染物的绿色环保当量税额、各地区GDP以及污染气体排放量之间的线性关系,并通过线性相关模型逐一量化各参数的空间线性关联度。研究结果表明:(1)我国各地的经济发展、生态环境以及绿色环保当量税额的差异较大。说明我国现有的绿色税收体系不能较好满足地区经济与生态环境发展的需求;(2)通过空间线性模型分析发现,除一般性粉尘当量税额与环境、经济的线性关系较高外,其余参数的相关系数均在0.3~0.5之间,尤其是二氧化硫环保当量税额与二者的线性关系最低;(3)各地区GDP与污染气体排放量的相关性较高,且相关系数每年呈现增长趋势,表明我国绝大部分地区经济发展仍主要依赖于能源行业。As an important mean to regulate the sustainable development of both social economy and ecological environment,the role of green taxation is self-evident. Therefore,clarifying the interaction between the three is especially critical to promoting the sustainable development of China.s economy and ecological environment. In this paper,we conduct an empirical analysis of green tax equivalents,pollutant gas emissions and regional GDP in 31 provinces(autonomous regions and municipalities)across the country is conducted to find the linear relationship between green tax equivalents,regional GDP and pollutant gas emissions of each pollutant,and quantified the spatial linear correlation of each parameter one by one through a linear correlation model. The results of the study show that:(1)the economic development,ecological environment and green environmental protection equivalent tax amount across China very greatly. It shows that the existing green tax system in China cannot better meet the needs of regional economic and ecological environment development.(2)Through the analysis of spatial linear model,it is found that except for the high linear relationship between general dust equivalent tax,the environment and economy,the correlation coefficients of the remaining parameters are between 0. 3 and 0. 5,especially the linear relationship between the environmental equivalent tax of sulfur dioxide and the two is the lowest.(3)The correlation between GDP and polluting gas emissions in various regions is high,and the correlation coefficient shows an annual growth trend,indicating that the economic development of the most regions in China still depends mainly on the energy industry.

关 键 词：绿色税收体系 各地区GDP 污染气体排放量 线性相关模型 社会经济 生态环境 

分 类 号：F124.5[经济管理—世界经济] F812.42