异质性环境税收、税制功能偏差与城市建设用地碳排放生态效率  

Heterogeneous Environmental Tax,Tax Function Deviation and Carbon Emission Ecological Efficiency of Urban Construction Land Use

作　　者：钟成林 陈紫燕 胡雪萍[2] ZHONG Cheng-lin;CHEN Zi-yan;HU Xue-ping(School of Finance,Jiangxi Normal University,Nanchang 330022,China;School of Economics,Zhongnan University of Economics and Laws,Wuhan 430073,China)

机构地区：[1]江西师范大学财政金融学院,江西南昌330022 [2]中南财经政法大学经济学院,湖北武汉430073

出　　处：《税务与经济》2022年第4期35-42,共8页Taxation and Economy

基　　金：国家社会科学基金项目(18CJL024);江西省社会科学规划基金项目(17BJ09)。

摘　　要：为分析环境税收制度对城市建设用地碳排放生态效率的影响,综合采用SBM-Super-DEA模型和普通面板回归模型对其进行实证检验,研究结果表明:环境税收制度总体上促进了城市建设用地碳排放生态效率的增长,但不同性质的环境税收制度对城市建设用地碳排放生态效率的影响效果存在显著的差别,其中专门性环境税收制度有效地促进了城市建设用地碳排放生态效率的增长,而综合性环境税收制度却显著地抑制了城市建设用地碳排放生态效率的提升。进一步分析发现,环境税收制度的功能结构偏差是导致上述差异的直接原因,而征税对象对封装在不同环境税收制度内部的低碳政策意图的解析能力的不同是诱发上述差异的内在根源。The environmental tax system generally promotes the growth of the ecological efficiency of carbon emission ecological efficiency of urban construction land use. Nevertheless the influence differentiated a lot for different environmental tax systems. To be specific,the specialized environmental tax system effectively promotes the growth of the carbon emission ecological efficiency of urban construction land use,while it is the opposite situation for the comprehensive environmental tax system. Through further analysis,it is found that the difference in the functional structure of the environmental tax system is the surface cause of the above differences,and the difference in the analytical ability of the low-carbon policy intention packaged in the carbon tax policy system is the internal root for the above differences. The reform of the environmental taxation system should be further deepened while speeding up the legislative process of carbon tax and establishing a tax system function list and carbon emission reduction supporting system for a comprehensive environmental tax system.

关 键 词：环境税收制度 综合性环境税收制度 专门性环境税收制度 城市建设用地 碳排放生态效率 税制功能结构 

分 类 号：F810.42[经济管理—财政学]