中国式垂直结构下的环境税效果与最优税率  

The Effects and Optimality of Environmental Taxation under the Vertical Structure with Chinese Characteristics

作　　者：皮建才[1] 范衍玮 PI Jiancai;FAN Yanwei(School of Economics,Nanjing University,Nanjing,210093;School of Digital Economics,Jiangxi University of Finance and Economics,Nanchang,330013)

机构地区：[1]南京大学经济学院 [2]江西财经大学数字经济学院

出　　处：《中国经济问题》2025年第1期122-136,共15页China Economic Studies

基　　金：江苏省第五期“333工程”科研资助项目(BRA2019041)。

摘　　要：本文基于中国式垂直结构的理论框架讨论了环境税问题,重点考察了上游传统能源企业和可再生能源企业具有双重经营目标的情况。首先,本文发现能源企业经营目标构成对环境税污染治理的有效性至关重要,传统能源企业对经济效益目标的重视程度超过门槛值是关键条件,其他参数通过改变这一门槛值影响环境税效果。其次,在此基础上,本文分析了最优环境税率的结构和可再生能源对最优税率的影响。最后,本文基于中国现实经济数据进行了情景分析,发现在基准情景下设置最优环境税率可以提高社会福利,在降低污染的同时改善能源结构。This paper discusses environmental taxation based on the theoretical framework of Chinese-style vertical structure.We focus on the case of upstream traditional energy firms and renewable energy firms having dual objectives.Firstly,we find that the composition of the objectives of energy firms is crucial for the effectiveness of environmental taxation.The key condition is that traditional energy firms prioritize economic objectives above a certain threshold,and other parameters affect the effects of environmental taxation by changing this threshold.Then,we analyze the structure of the optimal environmental tax rate and the impact of renewable energy on the optimal tax rate.Finally,we conduct a scenario analysis based on the real economic data in China and find that setting the optimal environmental tax rate in the baseline scenario can improve social welfare and simultaneously reduce pollution and improve the energy structure.

关 键 词：中国式垂直结构 环境税 能源结构 

分 类 号：F812.42[经济管理—财政学]