中国燃油消费税“绿色红利”研究
摘要
中国已经成为世界上最大的汽车销售国,可以预见未来几年随着中国经济的发展,人均GDP的增长,中国汽车市场的需求量必然会继续走高。但是目前中国的石油进口依存度已经超过50%,交通污染已经成为中国城市大气污染的主要原因。那么随着汽车工业的发展和人们对汽车需求以及石油需求的增加,必然会使能源与环境污染的危机进一步激化。所以在中国一定要寻找一条绿色的可持续发展的道路,在追求经济效益的同时,也能保护好环境资源。而根据“污染者付费”原则设计的燃油税政策就具备这样的特征：从短期来看,通过征收额外的燃油税,提高了污染物使用价格,直接减少了污染物消费,从而减少了对环境的污染；从长期来看,这样的政策设计改变了消费者消费习惯,鼓励购买节能环保和新能源汽车,构建合理的汽车消费环境,配合一定的政策扶植帮助汽车企业提高研发能力,从而推出更环保、更节能的新型汽车,实现经济发展与节约能源、保护环境的和谐发展。中国的汽车消费市场潜力巨大,城市建设的速度又严重滞后于经济发展的速度,如果不推行燃油消费税改革,中国必然会面临更为严峻的能源危机和更加恶化的城市环境,必将严重倒逼中国改革开放的成果,严重制约中国经济的可持续发展。所以研究燃油消费税意义重大。而这个重大意义能否实现的关键就是燃油消费税是否实现了“绿色红利”。
2008年12月国务院印发《关于实施成品油价格和税费改革的通知》决定自2009年1月1日起实施成品油税费改革,取消原在成品油价外征收的公路养路费、航道养护费、公路运输管理费等六项收费；同时,将价内征收的汽油消费税单位税额每升提高0.8元,即由每升0.2元提高到1元；柴油消费税单位税额每升提高0.7元,即由每升0.1元提高到0.8元。本次改革历经14年才正式推出,在改革进行两年之际,对改革后燃油消费税“绿色红利”问题进行研究,从多个角度分析“绿色红利”效应,全面评价燃油消费税政策在中国的实践；并比较日本、韩国、美国的燃油税政策及其“绿色红利”实现情况,借鉴国际经验和教训总结中国进一步完善燃油税政策,实现“绿色红利”的必要条件,为今后燃油消费税改革提供决策参考。
本文的创新之处在于：将以燃油消费税“绿色红利”为出发点,从完善中国燃油消费税体系,引导汽车绿色消费行为,倡导汽车绿色出行的角度出发,研究中国燃油消费税改革。并通过问卷调查的分析结果,评析当前燃油消费税改革的实际效果,从而为进一步深化改革,实现节能、环保的目的提出相应的政策。
整篇论文共分为五个章节：第一章,引言部分主要介绍研究背景、研究意义、文献综述以及创新点；第二章,燃油消费税“绿色红利”理论及效应分析。燃油消费税具有环境税的特征,而环境税是一种绿色税收,具有“绿色红利”,并且从模型分析上也证明了燃油税比养路费能更好的限制能源消费,起到一定的环境保护功能；第三章,日本、韩国实现燃油税“绿色红利”的经验借鉴。这两个国家能源进口依赖度高,同时经济都较为发达特别是汽车产业技术比较先进。所以它们为中国如何破解发展与环境的矛盾提供了很好的经验借鉴。同时这两个国家在发展燃油税政策的过程中也提供了一些经验教训,值得关注。第四章,中国燃油消费税“绿色红利”效应分析。本章回顾了中国燃油消费税艰难的改革进程并从多个角度评析了现有的燃油消费税“绿色红利”无论是在消费观念还是消费行为,无论是对现有车主还是潜在车主都没有形成较有力的影响,并且中国的燃油消费税政策更倾向于美国的水平,但是没有美国完善。所以中国的“绿色红利”实现情况非常不理想；第五章,结论和政策性建议中总结了燃油消费税实现“绿色红利”的几个必要条件,并且指出论文中不足和可以进一步完善的内容。
As China has become the world's largest car seller, it would be predicted that the next few years China's auto market demand will inevitably continue to rise with the development of economy and growth of per capital GDP. But China's oil import dependency has more than 50%, and the urban air pollution in main Chinese cities is mainly due to traffic pollution. Then with the development of auto industry, the conflict between energy and environmental pollution is going to be worse than now. Therefore, China must find a green path of sustainable development, in the pursuit of economic efficiency, but also to take into account the protection of the environment. According to the "Polluter Pays" principle, fuel tax which is designed as a tool to deal with such a problem:In the short term, through the levying of extra fuel tax on pollutants, which reduce the consumption of pollutants directly and the air pollution is avoided either; in the long term, such a policy designed to change the consumer behavior, encouraging to buy new vehicles which have more efficient engine and use clean energy, and with some policy support to help the auto companies to improve R & D capabilities, which introduced more energy-efficient new vehicles achieving economic development and energy conservation. China's auto consumption market has great potential, the speed of urban construction has lagged behind the pace of economic development, if there isn't the implementation of the fuel consumption tax reform, and China will face more severe energy crisis and the worsening of the urban environment. Therefore, it's necessary to emphasize the importance of fuel consumption tax which can be achieved is the key to whether the fuel consumption tax to achieve a "green dividend."
December 2008 the State Council issued "on the implementation of the refined oil price, the notice" decision from January 1,2009 tax reform since the implementation of refined oil, refined oil prices in the outside off the road maintenance levy, channel maintenance fees, road transport management fees six charges; the same time, the price of gasoline consumption tax levied within the tax unit increased 0.8 yuan per liter, from 0.2 yuan per liter to 1 yuan; unit tax per liter of diesel consumption tax increase of 0.7 million, or from the 0.1 yuan per liter to 0.8 yuan. After 14 years of this reform, the new fuel consumption tax has been launched for two years. At that time, it would be important to study "green dividend" of fuel tax reform from various angles, and make a comprehensive evaluation of the fuel consumption tax policy in China practice; and compare to Japan, South Korea, the U.S. fuel tax policy and its "green dividend" achievement, drawing on international experience and lessons learned summary of the policy of China to further improve the fuel tax to achieve a "green dividend" of the necessary conditions for future fuel consumption tax reform decision-making.
The innovation of this paper is:considering "green dividend" of fuel consumption tax as a starting point, the study of this paper is about how to improve the fuel consumption tax system. And through the survey results, analysis of fuel consumption tax reform, the current practical effect, so as to further deepen reform, energy saving, environmental protection objectives put forward the corresponding policy.
Whole thesis is divided into five chapters:Chapter I, introduction; the second chapter, the fuel consumption tax "green dividend" theory and effect analysis; third chapter, Japan, South Korea to achieve the fuel tax "green dividend" Experience. The two countries with high dependence on energy imports, while the more developed economies, especially the automotive industry has more advanced technology. So they set a good example for China to crack the contradiction between development and environment. Chapter IV; the Chinese fuel consumption tax "green dividend" effects analysis. This chapter reviews China's fuel oil consumption tax reform process and assessment of existing fuel consumption tax "green dividend" from various angles of the existing fuel consumption tax "green dividend"; Chapter V, conclusions and policy recommendations in the summary of the fuel consumption tax to achieve a "green dividend" of several necessary conditions, and pointed out that the lack of paper and can further improve the content.
2008年12月国务院印发《关于实施成品油价格和税费改革的通知》决定自2009年1月1日起实施成品油税费改革,取消原在成品油价外征收的公路养路费、航道养护费、公路运输管理费等六项收费；同时,将价内征收的汽油消费税单位税额每升提高0.8元,即由每升0.2元提高到1元；柴油消费税单位税额每升提高0.7元,即由每升0.1元提高到0.8元。本次改革历经14年才正式推出,在改革进行两年之际,对改革后燃油消费税“绿色红利”问题进行研究,从多个角度分析“绿色红利”效应,全面评价燃油消费税政策在中国的实践；并比较日本、韩国、美国的燃油税政策及其“绿色红利”实现情况,借鉴国际经验和教训总结中国进一步完善燃油税政策,实现“绿色红利”的必要条件,为今后燃油消费税改革提供决策参考。
本文的创新之处在于：将以燃油消费税“绿色红利”为出发点,从完善中国燃油消费税体系,引导汽车绿色消费行为,倡导汽车绿色出行的角度出发,研究中国燃油消费税改革。并通过问卷调查的分析结果,评析当前燃油消费税改革的实际效果,从而为进一步深化改革,实现节能、环保的目的提出相应的政策。
整篇论文共分为五个章节：第一章,引言部分主要介绍研究背景、研究意义、文献综述以及创新点；第二章,燃油消费税“绿色红利”理论及效应分析。燃油消费税具有环境税的特征,而环境税是一种绿色税收,具有“绿色红利”,并且从模型分析上也证明了燃油税比养路费能更好的限制能源消费,起到一定的环境保护功能；第三章,日本、韩国实现燃油税“绿色红利”的经验借鉴。这两个国家能源进口依赖度高,同时经济都较为发达特别是汽车产业技术比较先进。所以它们为中国如何破解发展与环境的矛盾提供了很好的经验借鉴。同时这两个国家在发展燃油税政策的过程中也提供了一些经验教训,值得关注。第四章,中国燃油消费税“绿色红利”效应分析。本章回顾了中国燃油消费税艰难的改革进程并从多个角度评析了现有的燃油消费税“绿色红利”无论是在消费观念还是消费行为,无论是对现有车主还是潜在车主都没有形成较有力的影响,并且中国的燃油消费税政策更倾向于美国的水平,但是没有美国完善。所以中国的“绿色红利”实现情况非常不理想；第五章,结论和政策性建议中总结了燃油消费税实现“绿色红利”的几个必要条件,并且指出论文中不足和可以进一步完善的内容。
As China has become the world's largest car seller, it would be predicted that the next few years China's auto market demand will inevitably continue to rise with the development of economy and growth of per capital GDP. But China's oil import dependency has more than 50%, and the urban air pollution in main Chinese cities is mainly due to traffic pollution. Then with the development of auto industry, the conflict between energy and environmental pollution is going to be worse than now. Therefore, China must find a green path of sustainable development, in the pursuit of economic efficiency, but also to take into account the protection of the environment. According to the "Polluter Pays" principle, fuel tax which is designed as a tool to deal with such a problem:In the short term, through the levying of extra fuel tax on pollutants, which reduce the consumption of pollutants directly and the air pollution is avoided either; in the long term, such a policy designed to change the consumer behavior, encouraging to buy new vehicles which have more efficient engine and use clean energy, and with some policy support to help the auto companies to improve R & D capabilities, which introduced more energy-efficient new vehicles achieving economic development and energy conservation. China's auto consumption market has great potential, the speed of urban construction has lagged behind the pace of economic development, if there isn't the implementation of the fuel consumption tax reform, and China will face more severe energy crisis and the worsening of the urban environment. Therefore, it's necessary to emphasize the importance of fuel consumption tax which can be achieved is the key to whether the fuel consumption tax to achieve a "green dividend."
December 2008 the State Council issued "on the implementation of the refined oil price, the notice" decision from January 1,2009 tax reform since the implementation of refined oil, refined oil prices in the outside off the road maintenance levy, channel maintenance fees, road transport management fees six charges; the same time, the price of gasoline consumption tax levied within the tax unit increased 0.8 yuan per liter, from 0.2 yuan per liter to 1 yuan; unit tax per liter of diesel consumption tax increase of 0.7 million, or from the 0.1 yuan per liter to 0.8 yuan. After 14 years of this reform, the new fuel consumption tax has been launched for two years. At that time, it would be important to study "green dividend" of fuel tax reform from various angles, and make a comprehensive evaluation of the fuel consumption tax policy in China practice; and compare to Japan, South Korea, the U.S. fuel tax policy and its "green dividend" achievement, drawing on international experience and lessons learned summary of the policy of China to further improve the fuel tax to achieve a "green dividend" of the necessary conditions for future fuel consumption tax reform decision-making.
The innovation of this paper is:considering "green dividend" of fuel consumption tax as a starting point, the study of this paper is about how to improve the fuel consumption tax system. And through the survey results, analysis of fuel consumption tax reform, the current practical effect, so as to further deepen reform, energy saving, environmental protection objectives put forward the corresponding policy.
Whole thesis is divided into five chapters:Chapter I, introduction; the second chapter, the fuel consumption tax "green dividend" theory and effect analysis; third chapter, Japan, South Korea to achieve the fuel tax "green dividend" Experience. The two countries with high dependence on energy imports, while the more developed economies, especially the automotive industry has more advanced technology. So they set a good example for China to crack the contradiction between development and environment. Chapter IV; the Chinese fuel consumption tax "green dividend" effects analysis. This chapter reviews China's fuel oil consumption tax reform process and assessment of existing fuel consumption tax "green dividend" from various angles of the existing fuel consumption tax "green dividend"; Chapter V, conclusions and policy recommendations in the summary of the fuel consumption tax to achieve a "green dividend" of several necessary conditions, and pointed out that the lack of paper and can further improve the content.
引文
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[2]Kristin N. Sipes, Robert Mendelsohn. The effectiveness of gasoline taxation to manage air pollution. Ecological Economics 36(2001), 299-309.
[3]Masayoshi Tanishita, Shigeru Kashima, and William J.Hayes. Impa ct Analysis of Car-related Taxes on Fuel Consumption in Japan. Journal of Transport Economics and Policy37 (2003),133-155.
[4]Myung-Kyoon Lee. Reviewing Tax System and Its Reform Plan for the Fuel Market in South Korea. Energy Policy 33(2005),475-482.
[5]Parry, Ian W. H. and Small, Kenneth A. Does Britain or the United states Have the Right Gasoline Tax? American Economic Review 95(2005),1276-1289.
[6]Pearce. D. W. The role of Carbon Taxes in Adjusting to Global Warming. Economic Journal101 (1991),938-948.
[7]Thomas Sterner. Fuel Taxes:An Important Instrument for Climate Policy. Energy Policy 35(2007),3194-3202.
[8]Wallace E. Oates. Green Taxes:Can We Protect the Environment and Improve the Tax System at the same time? Southern Economic Journal61(1995),915-922.
[9]Zoe Smith. The Petrol Tax Debate. The Institute for Fiscal Studies (2000)1-8.
[10]白景明.破解燃油税费改革实施难点[J].中国财政,2009(6)：2卜23.
[11]白彦锋.中国养路费与燃油税“费改税”之迷局解析[J].经济与管理,2009,23(4)：77-82.
[12]崔民选.2009中国能源发展报告[M].北京：社会科学文献出版社,2010：109.
[13]胡迪.汽车消费税收效应的统计分析——基于进口汽车消费者选择模型的研究[D].北京：首都经济贸易大学,2009：
[14]孔晏.汽车消费领域促进节能减排的税收政策[J].税务研究,2008,274(3)：29-32.
[15]刘巧兰.燃油税改革对我国汽车业的影响[J].中国能源,2009,31(3)：32-35.
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