基于经济、环境与创新协同发展视角的最优环境保护税税率设计  

Design of an optimal environmental protection tax rate from the perspective of coordinated development of economy,environment,and innovation

作　　者：刘贵贤 鲁玺[1] 孔朝阳 LIU Guixian;LU Xi;KONG Zhaoyang(School of Environment,State Key Joint Laboratory of Environment Simulation and Pollution Control,Tsinghua University,Beijing 100084,China;School of Business,University of International Business and Economics,Beijing 100029,China)

机构地区：[1]清华大学环境学院,北京100089 [2]对外经济贸易大学国际商学院,北京100029

出　　处：《中国人口·资源与环境》2022年第9期66-78,共13页China Population,Resources and Environment

摘　　要：面对严峻的环境挑战,环境保护税被视为中国治理环境的重要工具。中国现行的环境保护税制度在很大程度上延承排污收费制度,存在税基税率不合理、优惠政策不完善、征管效率较低等问题。从经济、环境和创新协同视角,综合评估环境保护税影响,优化环境保护税税率设计,对于完善中国环境治理体系、实现绿色经济转型具有重要价值。该研究理论分析环境保护税对企业发展的影响,构建相应的影响仿真模型,利用微观企业和省级面板混合数据数值模拟2006—2019年不同环境保护税实施强度(IEPT)的综合影响,并采用情景分析方法预测2030年环境保护税的多维影响。结果表明:①2006—2019年中国环境保护税税率都处于较低水平,小于最优IEPT。总体上,最优IEPT与综合效应指数呈倒“U”型关系,即随着IEPT的上升,综合效应指数呈现先上升后下降趋势。②随着时间推移,最优IEPT呈现总体上升趋势。③当经济、环境和创新等方面的发展水平及诉求不同时,最优IEPT也将发生变动。文章提出了环境保护税改革的政策建议:①充分考虑区域、行业间企业经营和创新情况,结合区域环境承载能力,细化区域、行业环境保护税异质定价策略;②建立环境保护税税率动态调整机制,逐步提高环境保护税税率,充分发挥环境保护税的政策效果;③利用环境保护税的税收收入建立创新扶持专项资金,避免税率提高给创新型企业带来过高的环境成本。The environmental protection tax is an important tool for China to deal with environmental problems when the country’s environmental governance faces severe challenges.China’s current environmental protection tax system is largely an extension of the sewage charging system.There are some problems,such as the need to adjust the tax base,unreasonable tax rates,imperfect preferential policies,and the need to improve the efficiency of tax collection and management.Comprehensively evaluating the impact of environmental protection tax and optimizing the design of the environmental protection tax rate from the perspective of economic,environmental,and innovation synergy is of great value to improving China’s environmental governance system and realizing the transformation of the green economy.This study theoretically analyzed the impact of environmental protection tax on enterprise development;constructed a simulation model to analyze the impact of environmental protection tax;and numerically simulated the comprehensive impact of different environmental protection tax implementation intensity(IEPT)from 2006 to 2019 by using the mixed data of Chinese micro-enterprises and provincial panels and the scenario analysis method to predict the multi-dimensional impact of environmental protection tax in 2030.The results showed that:①From 2006 to 2019,China’s environmental protection tax rate was at a low level,which was less than the optimal IEPT.The relationship between the optimal IEPT and the synergy index was‘inverted-U’shaped;that is,with the continuous rise of IEPT,the synergy index also showed the trend of rising first and then fluctuating and declining.②Over time,the optimal IEPT showed an overall upward trend.③When the development level and demands of the economy,environment,and innovation became different,the optimal IEPT would also change.Finally,this study puts forward policy suggestions for China’s environmental protection tax reform:①After fully investigating the operation status and innovatio

关 键 词：协同发展 环境保护税 最优税率 仿真模拟 

分 类 号：X321[环境科学与工程—环境工程] F812.42[经济管理—财政学] F124