摘要
中国经济已从高速增长阶段转向高质量发展阶段,更加强调经济与环境协调发展。本文以党的二十大精神为指引,实证研究2010—2020年我国绿色税收的双重红利效应。结果显示(:1)绿色税收对工业废水排放、工业二氧化硫排放以及绿色全要素生产率产生了显著的负向作用,现阶段中国绿色税收总体上存在环境红利,暂未实现经济红利。(2)在分绿色税收类型的异质性分析中,资源占用型绿色税收和行为引导型绿色税收具有减排效应,环境保护税并未减少污染物排放;行为引导型绿色税收显著降低了绿色全要素生产率,环境保护税和资源占用型绿色税收对其作用效果不明显。(3)在分区域的异质性分析中,东部地区绿色税收对两类污染物排放具有抑制性,中部和西部区域仅有效降低了工业二氧化硫排放;三个区域的绿色税收对绿色全要生产率均未产生显著的促进作用。在此基础上,为构建实现经济与环境协同共进的中国绿色税收体系,本文提出相关政策建议。
China's economy has shifted from a stage of high-speed growth to a stage of high-quality develop-ment,putting great emphasis on the coordinated development of economy and environment.Under the guid-ance of the 2oth National Congress of the Communist Party of China,this paper empirically analyzes the double dividend effects of China's green taxation from 2010 to 2020.The results are as follows:(1)green taxation has a significant negative effect on the industrial wastewater discharge and industrial sulphur dioxide emission,as well as green total factor productivity(GTFP).At present,China's green taxation has achieved the environmental dividends on the whole,while it has not realized the economic dividend.(2)In the hetero-geneity analysis of green taxation types,the resource-occupation green taxation and the behavior-guidance green taxation have the emission reduction effect,while the environmental protection tax does not reduce the pollutant emission;the behavior-guidance green taxation significantly decreases GTFP,while the environmental protection tax and resource-occupation green taxation have no obvious effect on it.(3)In the heterogeneity analysis of different regions,green taxation in the eastern region has an inhibition on the emission of those two pollutants,while only the industrial sulphur dioxide emission is effectively reduced in the central and western regions;all green taxation in these three regions does not generate the significant promotion effect on GTFP.On this basis,this paper puts forward relevant policy suggestions so as to construct China's green taxation system that can realize the synergistic progress of economy and environment.
作者
刘磊
周阳
LIU Lei;ZHOU Yang(School of Management,China University of Mining and Technology-Beijing,Beijing 100083,China;Hainan Provincial Tax Service,State Taxation Administration of the People's Republic of China,Haikou 570125,China)
出处
《海南大学学报（人文社会科学版）》
CSSCI
2024年第6期34-44,共11页
Journal of Hainan University （Humanities & Social Sciences）
关键词
绿色税收
环境保护税
双重红利
经济发展
环境保护
green taxation
environmental protection tax
double dividend
economic development
environ-mental protection
