环境保护税对工业废水减排效应研究——基于2011-2021年我国部分省级面板数据的实证分析  

Research on the Emission Reduction Effect of Environmental Protection Tax on Industrial Wastewater——An Empirical Study Based on Provincial Panel Data in China from 2011 to 2021

作　　者：黄凤羽 李扬 Huang Fengyu;Li Yang(School of Economics,Tianjin University of Commerce,Tianjin 300400)

机构地区：[1]天津商业大学经济学院,天津300400

出　　处：《北方经贸》2024年第11期103-109,共7页Northern Economy and Trade

基　　金：2021年国家社科基金项目(21BJY076)。

摘　　要：以环境保护税的开征为背景,选取我国2011-2021年部分省级面板数据,探究环境保护税以及“费改税”之前的排污费对工业废水的减排效应。研究发现:环境保护税能够显著抑制工业废水排放,尤以2015年后排污费征收标准调整和2018年环境保护税实施后的抑制效果最为明显;环境保护税征收过程中存在区域异质性,高税额标准地区工业废水减排效应更优;地方财政节能环保的事权很大程度上决定了地方环境治理,加大环保事权的投入能显著地改善环境情况。基于此,提出优化环境保护税以及推进地方环境治理的建议:适当提高环境保护税水污染物的税额标准,增加减税档次以及加大节能环保投入。The article takes the introduction of environmental protection tax as the background and uses provincial panel data from 2011 to 2021 to explore the emission reduction effect of environmental protection tax and pollution discharge fees before“fee to tax”on industrial wastewater.Research has found that environmental protection taxes can significantly inhibit industrial wastewater discharge,with the most significant inhibitory effect being the adjustment of pollution discharge fee collection standards after 2015 and the implementation of environmental protection taxes in 2018;There is regional heterogeneity in the process of collecting environmental protection taxes,and increasing tax standards can better suppress industrial wastewater discharge;The power of local finance in energy conservation and environmental protection largely determines local environmental governance,and increasing investment in environmental protection power can significantly improve the environmental situation.Based on the research findings,suggestions are proposed to optimize environmental protection taxes and promote local environmental governance.

关 键 词：环境保护税 排污费 污染排放 环境治理 

分 类 号：F812[经济管理—财政学]