中国能源税制的节能效应与优化路径——基于系统GMM和欧盟经验的分析  

Energy-saving Effect and Optimization Path of Chinese Energy Tax System——The Analysis Based on System GMM and EU Experience

作　　者：雷淑琴[1] 马丽君 徐昊 LEI Shu-qin;MA Li-jun;XU Hao(Zhengzhou Institute of Aviation Industry Management business school,Zhengzhou 450015,China;Chinese Academy of Financial Sciences graduate school, Beijing 100142,China)

机构地区：[1]郑州航空工业管理学院商学院,郑州450015 [2]中国财政科学研究院研究生院,北京100142

出　　处：《商业研究》2022年第3期122-133,共12页Commercial Research

基　　金：河南省软科学重大研发与推广专项课题,项目编号:212400410512。

摘　　要：双碳目标下,节能减排的重要性日益突出,征收能源税已经成为发达国家应对能源问题的重要手段。由于我国并未形成完整的能源税收体系,考虑到数据可获得性,本文以当前较为完善的成品油消费税为主要研究对象建立动态面板模型实证研究其节能效应。研究表明,我国能源税制可以通过“成本内部化”和“倒逼创新机制”产生显著的节能效应,但是也受到以下约束:能源税负的设计并未充分考虑能效与环境成本的影响,其对能效低、环境成本高的能源产生节能效应反而略显不足;能源税的节能效应呈现明显的“累退性”,收入悬殊地区和产业结构非优化区的节能效应明显落后于收入非悬殊区和产业结构优化区;受制于明显的收入结构差异,我国能源税的“累退性”逐步凸显,而且厂商可以凭借价格、工资以及劳动力市场供需机制将能源税负转移给家庭部门,尤其是中低收入群体和非现代产业部门所受的影响最为深刻,产生明显的人力资本扭曲效应,反而不利于能源节约型技术的研发与推广;能源税的征收可以为经济发展带来“双重红利”,能源税产生的人力资本扭曲效应受到所得税优惠的反向调节作用,由于税负转嫁的影响,企业所得税的调节作用较个人所得税更为明显。因而能源税的“累退性”应成为能源税制完善和创新的关键所在,与所得税相关的税收优惠政策应成为税制协调的发力点。under the dual-carbon goal,the importance of energy conservation and emission reduction has become increasingly prominent,and the collection of energy tax has become an important means for developed countries to deal with energy problems.Because our country has not formed a complete energy tax system,taking into account the availability of data,this paper takes the current relatively perfect refined oil consumption tax as the main research object to establish a dynamic panel model to carry out empirical research.The results show that China′s energy tax system can produce significant energy-saving effects through“cost internalization”and“reverse innovation mechanism”.But it is also subject to the following constraints.The design of energy tax burden does not fully consider the influence of energy efficiency and environmental cost,but its energy saving effect on energy with low energy efficiency and high environmental cost is slightly insufficient.The energy saving effect of energy tax is obviously“regressive”.The energy saving effect of areas with wide income disparity and areas with non-optimized industrial structure obviously lags behind areas with non-wide income disparity and areas with optimized industrial structure.Subject to the obvious differences in income structure,the“retrogression”of energy tax in China is gradually highlighted,and manufacturers can transfer the energy tax burden to the household sector by virtue of price,wages and labor market supply and demand mechanism.in particular,low-and middle-income groups and non-modern industrial sectors are most deeply affected,resulting in an obvious human capital distortion effect,which is not conducive to the research and development and promotion of energy-saving technologies.The collection of energy tax can bring“double dividend”to economic development.the distortion effect of human capital caused by energy tax is reversed by the preferential effect of income tax,due to the influence of tax burden transfer.the regulatory effect of

关 键 词：能源税 累退性 人力资本扭曲效应 要素替代 能源节约型技术进步 

分 类 号：F812.42[经济管理—财政学] F426.2