基于低碳经济的我国环境税收研究
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摘要
随着可持续发展观念的不断深入人心,经济发展、社会发展和环境保护相互依赖的共生共荣关系越发明显,更多的国家开始关注当代人和后代人的关系,即如何在不损害后代人需求能力的情况下,满足当代人的需求。低碳经济被认为是建设环境友好型和资源节约型社会最有效的发展模式,其最显著的特点是经济发展方式的“低排放、低能耗、低污染”,低碳经济的本质是可持续发展经济,其几乎涵盖了经济社会的所有产业领域,被称为“第四次全球产业浪潮”。发展低碳经济需要一系列技术手段和制度保障,其中税收手段是制度保障的重要方面。借助税收政策在宏观经济领域适度干预,发挥税收政策对市场参与主体行为的调节作用,以环境经济手段促进低碳经济发展,并在此基础上完善我国现行税制体系,这是环境税研究的一个全新视角。
本文以推动税制改革和改善生态环境为着力点,以设计我国环境税的相关制度为对象,梳理了与低碳经济和环境税有关的基础理论,在总结国外低碳经济与环境税实践发展的基础上,深入剖析了我国在发展低碳经济和环境税实践上取得成果和存在的问题,从税收效应选择角度论证了我国环境税改革的必要性,及其对低碳经济发展的促进作用,并对环境税的收入效应、替代效应和双重红利效应进行分析,在此基础上,借助面板数据的分析方法,分三种税率模拟征收环境税对经济增长和发展低碳经济可能产生的影响,从实证角度证明了我国发展低碳经济应当征收环境税。其次,根据我国环境税的设计原则和目标模式,尝试对环境税的具体方案进行设计,指出我国环境税税制面临三种选择,即融入型环境税设计思路、独立型环境税设计思路、混合型环境税设计思路,其中混合型环境税设计思路与我国现实国情最符合,其改革效果和面临的阻力相对适当,应当作为我国环境税税制设计的方向性思路。最后,为了保证环境税能够顺利出台和实施,在分析了影响环境税实施因素的前提下,提出了环境税实施的政策建议,从税收和非税收两个角度保障环境税实施的顺利进行。
随着我国经济发展的不断深入,经济增长对能源的高度依赖和人类对保护生态环境的迫切需要之间的矛盾将越发尖锐,通过环境税的出台,推动公众积极参与环境保护,适度提高能源使用价格,增强全社会对节能减排的紧迫感,这是发展低碳经济和保护生态环境的必由之路。实践证明,开征环境税是我国经济发展到现阶段所必须采取的一项重要经济政策,是转变经济发展方式,优化经济结构的客观需要,是促进低碳经济发展的一项有效经济措施。
Nowadays, people is paying more and more attention to the sustainable developmentThe relationship between the economic development,society development and the environmental protection is even close and intimate, so many countries begin to focus on the relationship between the generations, that is, fullfilling the demand of the current generation without threatening the benefits of the descendants.The low carbon economy is taken as the most effective mode of building the protecting-environment and saving-resource society. It has low emmision, low consumption and low pollution characters and the sustainable development nature. The low carbon economy almost covers all the industrial fields and is called "the fourth global industrial wave" The development of the low carbon economy needs a series of techonologies and system, especially tax system to surport it. In the macro economy fields, the tax policy can regulate the behavior of the subject in the market to promote the development of the low carbon economy with the environmental economy ways. Furthermore, the government can improve the tax system and set up a new resrearch angel of view on the environmental tax.
This paper focuses on how to design the environmental tax to develop the low carbon economy promotes the tax system revolution and improves the ecological environment. It designs the environmental tax system, concludes the basic theory about the low carbon economy and environmental tax, finds out the problems in the acting, expounding the necessity of China's environmental tax reform in the angel of tax effect and the role in the development of low-carbon economy. It analyzes environmental tax income effect, the substitution effect and the double dividend effect.On the basis, this paper uses panel data analysis to caculate the effect of the environmental tax levied on three differrent tax rate on the increased economy and the development of low carbon economy. From the perspective of evidence to prove that our country's development of low carbon economy ought to Levying Environment Tax. At last, this paper suggests the designing principle and object mode of China's environmental tax and tries to give detailed solutions such as Integration of environmental tax design, Separate environmental tax design and mixed environment tax design. Mixed environment tax design is the main design of Chinese enviromental tax because it fits in Chinese national condition most. The effect of the reform and the resistance faced are relatively appropriate, so it should be designed as a directionality idea of environmental tax system in China. To ensure smooth introduction and implementation of environmental tax, this paper analyzes the effects of the factors under the premise of tax reform.It proposes environmental tax reform policy proposal from the tax and non-tax revenue two angle to guarantee environmental tax reform proposal.
With the development of China economy, the conflict of the economy increase mostly relied on the resource and environmental protection is getting worse.To solve this conflict, we should introduce the environmental tax, promote the active participation of the public, Moderately increase energy prices, enhance the whole society the sense of urgency of energy conservation and emission reduction. Practice has proved that the introduction of environmental tax is the most important economic policy at the present economic development stage in China and is the demand of the the transformation of economic development mode and optimize economic structure. In a word, the environmental tax is an effective way to promote the development of the low carbon economy.
本文以推动税制改革和改善生态环境为着力点,以设计我国环境税的相关制度为对象,梳理了与低碳经济和环境税有关的基础理论,在总结国外低碳经济与环境税实践发展的基础上,深入剖析了我国在发展低碳经济和环境税实践上取得成果和存在的问题,从税收效应选择角度论证了我国环境税改革的必要性,及其对低碳经济发展的促进作用,并对环境税的收入效应、替代效应和双重红利效应进行分析,在此基础上,借助面板数据的分析方法,分三种税率模拟征收环境税对经济增长和发展低碳经济可能产生的影响,从实证角度证明了我国发展低碳经济应当征收环境税。其次,根据我国环境税的设计原则和目标模式,尝试对环境税的具体方案进行设计,指出我国环境税税制面临三种选择,即融入型环境税设计思路、独立型环境税设计思路、混合型环境税设计思路,其中混合型环境税设计思路与我国现实国情最符合,其改革效果和面临的阻力相对适当,应当作为我国环境税税制设计的方向性思路。最后,为了保证环境税能够顺利出台和实施,在分析了影响环境税实施因素的前提下,提出了环境税实施的政策建议,从税收和非税收两个角度保障环境税实施的顺利进行。
随着我国经济发展的不断深入,经济增长对能源的高度依赖和人类对保护生态环境的迫切需要之间的矛盾将越发尖锐,通过环境税的出台,推动公众积极参与环境保护,适度提高能源使用价格,增强全社会对节能减排的紧迫感,这是发展低碳经济和保护生态环境的必由之路。实践证明,开征环境税是我国经济发展到现阶段所必须采取的一项重要经济政策,是转变经济发展方式,优化经济结构的客观需要,是促进低碳经济发展的一项有效经济措施。
Nowadays, people is paying more and more attention to the sustainable developmentThe relationship between the economic development,society development and the environmental protection is even close and intimate, so many countries begin to focus on the relationship between the generations, that is, fullfilling the demand of the current generation without threatening the benefits of the descendants.The low carbon economy is taken as the most effective mode of building the protecting-environment and saving-resource society. It has low emmision, low consumption and low pollution characters and the sustainable development nature. The low carbon economy almost covers all the industrial fields and is called "the fourth global industrial wave" The development of the low carbon economy needs a series of techonologies and system, especially tax system to surport it. In the macro economy fields, the tax policy can regulate the behavior of the subject in the market to promote the development of the low carbon economy with the environmental economy ways. Furthermore, the government can improve the tax system and set up a new resrearch angel of view on the environmental tax.
This paper focuses on how to design the environmental tax to develop the low carbon economy promotes the tax system revolution and improves the ecological environment. It designs the environmental tax system, concludes the basic theory about the low carbon economy and environmental tax, finds out the problems in the acting, expounding the necessity of China's environmental tax reform in the angel of tax effect and the role in the development of low-carbon economy. It analyzes environmental tax income effect, the substitution effect and the double dividend effect.On the basis, this paper uses panel data analysis to caculate the effect of the environmental tax levied on three differrent tax rate on the increased economy and the development of low carbon economy. From the perspective of evidence to prove that our country's development of low carbon economy ought to Levying Environment Tax. At last, this paper suggests the designing principle and object mode of China's environmental tax and tries to give detailed solutions such as Integration of environmental tax design, Separate environmental tax design and mixed environment tax design. Mixed environment tax design is the main design of Chinese enviromental tax because it fits in Chinese national condition most. The effect of the reform and the resistance faced are relatively appropriate, so it should be designed as a directionality idea of environmental tax system in China. To ensure smooth introduction and implementation of environmental tax, this paper analyzes the effects of the factors under the premise of tax reform.It proposes environmental tax reform policy proposal from the tax and non-tax revenue two angle to guarantee environmental tax reform proposal.
With the development of China economy, the conflict of the economy increase mostly relied on the resource and environmental protection is getting worse.To solve this conflict, we should introduce the environmental tax, promote the active participation of the public, Moderately increase energy prices, enhance the whole society the sense of urgency of energy conservation and emission reduction. Practice has proved that the introduction of environmental tax is the most important economic policy at the present economic development stage in China and is the demand of the the transformation of economic development mode and optimize economic structure. In a word, the environmental tax is an effective way to promote the development of the low carbon economy.
引文
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