从排污费到环保税:绿色税制改革视阈下的减污降碳协同治理研究  

From Sewage Charge to Environmental Protection Tax:Research on Collaborative Governance of Pollution Control and Carbon Reduction from the Perspective of Green Tax Reform

作　　者：赵晓梦 魏婷 朱俊鹏 ZHAO Xiao-meng;WEI Ting;ZHU Jun-peng

机构地区：[1]华中师范大学经济与工商管理学院,湖北武汉430079

出　　处：《中国地质大学学报（社会科学版）》2024年第3期57-72,共16页Journal of China University of Geosciences(Social Sciences Edition)

基　　金：国家自然科学基金青年项目“不同环境规制下绿色创新效应研究:微观机制与政策选择”(71903063);国家自然科学基金青年项目“减污降碳背景下环境治理的碳减排协同效应:实现路径与制度体系研究”(72203071);中央高校基本科研业务费二十大精神专项项目“双碳目标下驱动企业绿色创新的金融政策研究”(CCNU23ED013)。

摘　　要：如何将现有的污染防治工作与当前降碳任务有效衔接,是推动绿色税制改革向协同治理方向发展的关键。本文基于地级市样本数据,运用双重差分模型,探讨绿色税制改革视阈下环保“费改税”对减污与降碳的协同效应以及作用机制,着重考察“排污费”和“环保税”对协同减排的差异影响。研究发现:(1)《环境保护税法》的实施能够促进大气污染物与温室气体协同减排,具有减污和降碳的双重效应;并且,政策效果因地理区域、资源类型、环境司法情况的不同而存在显著的异质性。(2)环保费改税所发挥的协同减排效应主要是通过信号导向下环境关注的提高、能源结构转型与能源效率提升、资源配置效应下污染企业的退出与清洁企业的进入等三条渠道实现。(3)进一步比较分析排污费和环保税,发现排污费政策并不具备降碳及协同效应;环保费改税后,央地资金分成模式的改变能在一定程度上缓解地方财政压力,促进其发挥减污和降碳协同效应;税率提升幅度亦会影响协同治理效果。本文为进一步完善绿色税制,构建污染防治与“双碳”目标融合统筹的战略体系提供参考建议。Effective connection of the current pollution prevention and control and carbon reduction task is essential to promote collaborative governance in terms of green tax reform.Based on the sample data of prefecture-level cities,using double-difference model,this paper explores the synergistic effect of environmental protection fee to tax on pollution control and carbon reduction from the perspective of green tax reform and the mechanism of the synergistic effect,focusing on the differential impact of“sewage fee”and“environmental protection tax”on joint emission reduction.The study finds that:1)The implementation of Environmental Protection Tax Law can promote the synergistic emission reduction of air pollutants and greenhouse gases,which has the dual effects of pollution reduction and carbon reduction;moreover,the effect of the policy is significantly heterogeneous depending on geographical regions,resource types and environmental justice situations.2)The synergistic emission reduction effect of the environmental protection fee on tax is mainly realized through three channels,namely the increase of environmental concern under the signal orientation,the development of clean energy under the energy structure adjustment,and the exit of polluting enterprises and the entry of clean enterprises under the resource allocation effect.3)Further comparative analysis of sewage charge and environmental protection tax reveals that the policy of sewage charge does not have carbon reduction and synergistic effect;after the environmental protection charge is changed to tax,the change of the mode of central and local fund sharing can alleviate the local financial pressure to a certain extent,and promote the synergistic effect of pollution reduction and carbon reduction;and the magnitude of the increase of the tax rate also affects the synergistic effect of the governance.The paper provides reference for improving the green tax system and constructing a strategic system that integrates pollution prevention and“double carbon�

关 键 词：排污费 《环境保护税法》 协同减排 减污降碳 

分 类 号：F812.422[经济管理—财政学]