摘要
健全绿色税制是实现“双碳”目标的重要举措.基于外部性理论、税收理论和价格弹性理论分析碳排放约束通过绿色税制对白酒制造业影响的机制与路径,并以白酒产业大省—四川省为例进行实证分析,从理论与实践层面,为“双碳”目标下实现白酒产业的绿色发展提供理论依据.研究结果表明,现阶段白酒行业面临碳排放约束带来的挑战,绿色税制有利于促进白酒行业低碳转型;绿色税制主要通过提高企业研发投入和优化行业结构两条路径促进白酒行业低碳转型;绿色税制将提高白酒企业经营成本、改变白酒消费结构,对小微企业带来较大的挑战.对此,建议完善产业政策保护小微企业发展、制定合理的税率以降低对白酒消费结构的影响,同时鼓励白酒企业增加研发投入加速行业低碳转型.
Improving the green tax system is an important measure to achieve the carbon peaking and carbon neutrality goals.Based on the theory of externalities,taxation theory and price elasticity theory,this paper analyzes the mechanism and path of the impact of carbon emission release constraints on the liquor manufacturing industry through the green tax system,and takes Sichuan Province,a major province in the liquor industry,as an example for empirical analysis,so as to provide a theoretical basis for the green development of the liquor industry under the carbon peaking and carbon neutrality goals from the theoretical and practical levels.The results show that the liquor industry is facing challenges brought by carbon emission constraints at this stage,and the green tax system is conducive to promoting the low-carbon transformation of the liquor industry.The green tax system mainly promotes the low-carbon transformation of the liquor industry by increasing R&D investment and optimizing the industry structure.The green tax system will increase the operating costs of liquor enterprises,change the consumption structure of liquor,and bring greater challenges to small and micro enterprises.In this regard,it is recommended to improve industrial policies to protect the development of small and micro enterprises,formulate reasonable tax rates to reduce the impact on the consumption structure of liquor,and encourage liquor enterprises to increase investment in research and development to accelerate the low-carbon transformation of the industry.
作者
贺刚
李磊
HE Gang;LI Lei(School of Economics,Xihua University,Chengdu Sichuan 610039,China)
出处
《曲靖师范学院学报》
2023年第6期63-68,共6页
Journal of Qujing Normal University
基金
四川省教育部人文社会科学重点研究基地川酒发展研究中心“双碳目标下白酒制造业绿色税制构建研究”(CJY22-01)。
关键词
“双碳”目标
绿色税制
白酒制造业
税制影响
double carbon goal
green tax
liquor industry
tax system implications
