环境保护税对农产品批发市场价格的影响  

A Study on the Impact of China's Environmental Protection Tax on Wholesale Prices of Agricultural Products

作　　者：杨肖丽[1] 余瑞 景再方[1] YANG Xiao-li;YU Rui;JING Zai-fang(College of Economics and Management,Shenyang Agricultural University,Shenyang 110866,Liaoning,China)

机构地区：[1]沈阳农业大学经济管理学院,辽宁沈阳110866

出　　处：《中国流通经济》2025年第3期21-32,共12页China Business and Market

基　　金：辽宁省教育厅课题“辽宁农产品区域公用品牌培育带动乡村产业振兴研究”(JYTMS20231329)。

摘　　要：农产品批发市场作为农产品流通的关键环节,其价格波动备受学界和政府关注。本文从我国环境保护税的角度关注政策实施对农产品批发市场价格的影响,旨在为稳定农产品批发价格,推动农产品批发市场的可持续发展提供政策依据。近年来,我国猪肉价格波动明显,而2018年实施的《中华人民共和国环境保护税法》对高污染的养猪业造成巨大冲击,引起猪肉价格再次大幅波动。因此,聚焦我国环保税,以猪肉批发市场价格为例,探究环保税对农产品批发市场价格的短期和长期影响。考虑各省实施环保税的时间和地区差异,选取云南省、山东省和湖北省三个猪肉主产省作为样本地区构建准自然实验,采用双重差分方法,实证检验环保税政策对猪肉价格的长短期影响。研究发现,环保税政策的实施导致猪肉价格短期上涨,且波动幅度较大,但长期呈现稳定趋势。排除年份和节假日影响后,结果仍然稳健可靠。表明随着环保技术的不断投入,养殖户完成了生产技术和市场结构调整等一系列适应过程,有助于降低长期的环境治理成本,且能稳定农产品批发价格,实现农产品批发市场的可持续发展。据此,应加强对农产品批发市场的环保资金和政策支持,建立农产品批发价格应急调控机制,建立健全横向补偿机制,因地制宜调整政策实施进度。As a key link in the circulation of agricultural products,the price fluctuations in the wholesale market of agricultural products have attracted much attention from the academia and the government.The authors focus on the impact of the policy implementation on the wholesale price of agricultural products from the perspective of China's environmental protection tax,aiming to provide a policy basis for stabilizing the wholesale price of agricultural products and promoting the wholesale market of agricultural products towards sustainable development.In recent years,pork prices in China have fluctuated significantly,while the Environmental Protection Tax Law of the People's Republic of China implemented in 2018 has had a huge impact on the highly polluted pig farming industry,causing pork prices to fluctuate sharply again.Therefore,the authors focus on the environmental protection tax and explore the short-term and long-term impact on the wholesale market price of agricultural products,taking the wholesale market price of pork as an example.By considering the time and regional differences in the implementation of environmental protection tax in each province,the three main pork-producing provinces of Shandong,Hubei and Yunnan are selected as sample areas to construct a quasi-natural experiment,and the Difference-in-Differences model is used to empirically test the long-and short-term impacts of the environmental protection tax policy on pork prices.The study finds that the environmental protection tax policy leads to a short-term increase in pork prices with large fluctuations,but shows a stable trend in the long term.The results remain robust and reliable after excluding the effects of years and holidays.It shows that with the continuous investment in environmental protection technology,farmers have completed a series of adaptation processes,such as the adjustment of production technology and market structure,which helps to reduce long-term environmental management costs,stabilize the wholesale price of agricultural

关 键 词：长短期影响 双重差分 动态效应 环境保护税 

分 类 号：F279.33[经济管理—企业管理]