摘要
柴油消费税是通过价格引导消费者行为、促进车辆减污的市场化手段,但目前税率偏低,与柴油车污染排放占比最高、对道路磨损程度大的现象背离。同时,现有研究侧重分析成品油消费税的整体减污效果,没有区分汽柴油车在用户和消费决策行为方面的巨大差异,无法起到税收精准引导减污的作用。为了优化柴油消费税,以中国2012—2019年省级层面数据为依据,构建固定效应模型,采用工具变量法避免内生性问题,实证检验柴油消费税的车辆减污效果,并从财政分权程度和柴油车保有量两个维度进一步分析了柴油消费税减污效果的地区异质性。结果显示:柴油消费税税负每提高1个百分点,将使柴油车颗粒物排放量减少0.101万吨,氮氧化物排放量减少0.266万吨,但减排量占总体污染量的比重小;异质性分析表明,在财政分权程度高及柴油车保有量高的地区,柴油消费税对污染物有更强的减排作用。因此,建议提高柴油消费税税率及税收的地方共享比例,柴油车保有量高的地区提高幅度应该更大,才能更好地发挥柴油消费税降污减排的环境效果。
Diesel excise tax is a market-based tool to guide consumer behavior and promote vehicle pollution reduction through price changing.However,the current tax rate is low,which deviates from the phenomena that diesel vehicles account for the highest share of pollution emissions and have severe road damage.At the same time,the existing studies focus on analyzing the overall pollution reduction effect of refined oil excise tax.These studies did not distinguish the great differences in user and consumption decision-making behavior between gasoline and diesel vehicles,which cannot precisely guide pollution reduction with the help of tax.In this paper,the effects of diesel excise tax on diesel vehicle pollution reduction are studied by collecting provincial level data from 2012 to 2019 and constructing a fixed effect model.Instrumental variable method is used to avoid endogeneity problems,and regional heterogeneity of environmental effects of diesel excise tax is analyzed from the two dimensions of fiscal decentralization and diesel vehicle ownership.The results show that:(1)The emission of particulate matter and nitrogen oxide of diesel vehicles will be respectively reduced by 1010 tons and 2660 tons with the increase of diesel excise tax burden by 1%,while the emission reductions account for a small proportion of the overall pollution.(2)The heterogeneity analysis shows that the diesel excise tax has a stronger effect on pollutant reduction in the regions with a higher degree of fiscal decentralization and more diesel vehicles.Therefore,we suggest that the government increase the diesel excise tax rate and share more tax revenues with local governments.Besides,areas with more diesel vehicles should set higher tax rates and tax sharing ratio to make better use of diesel excise tax on pollution reduction.
作者
高新伟
化玉洁
刘娜
GAO Xinwei;HUA Yujie;LIU Na(School of Economics and Management,China University of Petroleum(East China),Qingdao 266580,Shandong,China)
出处
《中国石油大学学报（社会科学版）》
2023年第2期1-9,共9页
Journal of China University of Petroleum (Edition of Social Sciences)
基金
国家社会科学基金项目(20BTJ060)。
关键词
柴油消费税
降污减排
柴油车
diesel excise tax
pollution reduction
diesel vehicles
