环保税、经济增长与治污减排  

Environmental Protection Tax,Economic Growth and Pollution Control and Emission Reductions

作　　者：姜春海[1] 闫振好 王敏[1] Chunhai Jiang;Zhenhao Yan;Min Wang

机构地区：[1]东北财经大学产业组织与企业组织研究中心,辽宁省大连市116012

出　　处：《产业经济评论(山东大学)》2024年第3期99-130,共32页Review of Industrial Economics

基　　金：教育部人文社科重点研究基地重大项目“‘双碳’目标约束下中国能源结构转型研究”(批准号22JJD790007);东北财经大学省级以上科研平台研究能力提升专项项目“环保税减排效果评估与税率区间优化研究”(批准号PT-Y202211)资助

摘　　要：环保税是治理污染排放的重要手段,环保税政策是否稳健有效是中国能否顺利推动生态文明建设的关键因素。本文构建了环保税的治污减排效应模型,研究发现,环保税对二氧化硫排放的抑制作用随经济增速提高呈现出“显著抑制—抑制作用减弱—抑制作用不显著”的非线性变化特征,对应的经济增速门槛值分别为3.7%和13.3%。降低化石能源消费占比、提高企业平均废气治理设施数量、促进技术研发活动和优化地区产业结构是环保税抑制二氧化硫排放的实现路径。环保税对降低煤炭消费占比、提高企业平均废气治理设施数量、促进技术研发活动以及对地区产业结构优化作用的减弱,是环保税的二氧化硫减排效应随经济增速提高呈现非线性特征的原因。市场利润水平快速增长显著抑制了环保税的二氧化硫减排作用,是环保税随经济增速提高对二氧化硫减排作用不断下降的重要调节机制。本文有助于客观认识环保税在不同经济增速阶段下治污减排效应的变化情况,对中国建立动态化环保税体系,更好发挥环保税政策的治污减排作用有显著的政策启示意义。Environmental protection tax is an important tool for controlling pollution emissions,and the effectiveness and stability of environmental protection tax policies are crucial factors for China's successful promotion of ecological civilization construction.This paper constructs a model to assess the pollution reduction effect of environmental protection tax and finds that the inhibitory effect of environmental protection tax on sulfur dioxide(SO_(2))emissions exhibits a nonlinear pattern of“significant inhibition-weakening inhibition-insignificant inhibition”as the economic growth rate increases.The corresponding economic growth rate thresholds are 3.7% and 13.3%respectively.Reducing the proportion of fossil energy consumption,increasing the average number of waste gas treatment facilities in enterprises,promoting technical research and development activities,and optimizing regional indus-trial structure are the pathways for environmental protection tax to inhibit SO_(2)emissions.The weakening effect of environmental protection tax on reducing the proportion of coal consumption,promoting the average number of waste gas treatment fa-cilities and research and development activities in enterprises,as well as its impact on the optimization of regional industrial structure,is the reason behind the nonlinear characteristics of sulfur dioxide emissions reduction resulting from environmental taxation with the increase in economic growth rate.The rapid growth of market profit levels significantly inhibits the effectiveness of environmental protection tax in reducing SO_(2)emissions,and it serves as an important regulatory mechanism that causes the diminishing effect of environmental protection tax on SO_(2)emission reduction with increasing economic growth rate.This paper contributes to an objective understanding of the variations in pollution reduction effects of environmental protection tax at different stages of economic growth,and provides significant policy implications for establishing a dynamic environmental pro

关 键 词：污染治理 环境规制 门槛效应 

分 类 号：F812.42[经济管理—财政学] F124.1[环境科学与工程—环境科学] X196