摘要
环境税作为政府采用财政手段调整影响生态环境利益相关者行为的重要工具,研究环境税的环境经济效果对于推进健全中国环境财政制度具有重要理论价值。随着2018年1月1日起《中华人民共和国环境保护税法》开始实施,从"双重红利"视角对中国现行的环境保护税政策进行评价,对后续中国环境保护税改革也具有重要的现实意义。本文通过2006-2014年中国省以下排污费征收标准的改革实践,从地级市层面检验中国环境保护税对地区环境质量和经济增长的影响。结果表明:①提高二氧化硫排污费征收标准对二氧化硫排放产生污染减排效应,但是在工业废水上并没有发现这一政策的溢出效应。②二氧化硫排污费征收标准的提高对经济增长的数量和质量上均存在抑制效应。③中国环境保护税政策未能产生预期的"蓝色红利"的原因在于:在缺乏产能约束政策的背景下,企业在面对环境保护税税收压力时往往通过扩大产能,依靠规模效应以抵消环境保护税税收压力。这使得中国环境保护税税负的提高不仅没有产生"波特效应",反而对地区绿色创新能力的发展产生"负激励"。最终导致中国环境保护税政策不但未能产生"蓝色红利",反而在数量和质量层面抑制了中国经济增长。上述研究结果不仅从排污费征收标准变动视角对中国环境保护税的政策效果进行衡量,而且在实践方面为环境保护税后续改革提供了政策建议。
Environmental tax is an important tool for the government to use fiscal means to adjust the behaviors of agents in ecological environment.Studying environmental and economic effects of environmental tax has important theoretical value for improving China’s environmental finance system.With the implementation of the‘Environmental Protection Tax Law of the People’s Republic of China’starting from January 1,2018,the evaluation of China’s current environmental protection tax policy from the perspective of‘double dividend’also has important practical significance for the follow-up of China’s environmental protection tax reform.This paper examines the impact of China’s environmental protection tax on regional environmental quality and economic growth from the prefecture-level level through the reform practice of the sewage charges collection standards in 2006-2014 in China.The results show that:①Increasing the sulfur dioxide emission fee collection standard has a pollution reduction effect on sulfur dioxide emissions,but the spillover effect of this policy has not been found on industrial waste water.②The increase in the standard for the collection of sulfur dioxide sewage charges has a restraining effect on the quantity and quality of economic growth.③The reason why China’s environmental protection tax policy failed to produce the expected‘blue dividend’is that in the absence of a capacity-constrained policy,enterprises often rely on economies of scale to avoid environmental protection tax pressure by expanding production capacity.Thus the improvement of China’s environmental protection tax burden does not produce the‘Porter effect’,but instead creates a‘negative incentive’for the development of regional green innovation capability.Eventually,China’s environmental protection tax policy fails to produce a‘blue dividend’,which in turn inhibits China’s economic growth in terms of quantity and quality.The above research results not only measure the effect of China’s environmental protection tax policy from the perspective of changes in the standard of sewage charges,but also provide policy recommendations for the follow-up reform of environmental protection tax.
作者
卢洪友
刘啟明
徐欣欣
杨娜娜
LU Hong-you;LIU Qi-ming;XU Xin-xin;YANG Na-na(School of Economics and Management,Wuhan University,Wuhan Hubei 430072,China;School of Finance and Taxation,fhongnan University of Economics and Law,Wuhan Hubei 430073,China;School of Management,University of Science and Technoloey of China,Hefei Anhui 230026,China)
出处
《中国人口·资源与环境》
CSSCI
CSCD
北大核心
2019年第6期130-137,共8页
China Population,Resources and Environment
基金
国家社会科学基金重大项目“建构基于生态文明建设的公共财政体制研究”(批准号:15ZDB158)
国家自然科学基金项目“财政分配的居民收入分配效应测度及矫正机制研究”(批准号:71573194)
关键词
环境保护税
排污费征收标准变动
环境污染
经济增长
environmental tax
change in the levying standard of sewage charge
environmental pollution
economic growth
