关于构建绿色环境税体系的研究
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摘要
寻求有效的环境规制手段是可持续发展战略下政府公共管理的重要课题。绿色税收,作为一种环境规制的经济手段,可以将环境和资源使用中产生的外部成本内部化,弥补市场制度的缺陷,体现“污染者付费”原则,逐渐成为促进可持续发展的重要方式之一。二十世纪七十年代以来,经济与合作发展组织成员国纷纷推行绿色税收政策,并结合己有税种的结构调整,逐步进行了综合性的绿色税制改革,取得了明显的环境效果和一定程度的经济效应。目前我国税制的整体绿化水平还相对较低,绿色税费种类较少,调节手段单一,调节范围狭窄,在税费总收入中的比重相对偏小,其作为环境规制手段的重要作用还没有得到充分发挥。借鉴国外税制绿化的经验,对可持续发展战略下中国税制绿化的现状、条件、效应和路径进行研究,不仅能够弥补现有理论研究的不足,还可以为我国税制优化变迁中绿色化变革提供前瞻性思路和政策参考。
本文以我国税收制度绿色化为研究对象,通过对我国税制绿化的理论分析和实证分析来研究税制绿化的环境效应、经济效应和发展路径等。除导论和文献综述外,本文可分为三部分。本文首先基于经验研究成果,在理论研究部分首先以外部性理论和公共物品理论为基础,阐述了可持续发展战略下环境资源外部性等特征及绿色税收的规制原理,通过局部均衡分析和一般均衡分析,对绿色税收的税率设定和所造成的福利变化效应进行了理论分析。然后对我国税制绿化现状进行了实证研究,分析了我国绿色税费的作用、特点和不足,评价了税制绿化程度并分析了原因,对现有绿色税费的环境效果和经济效应进行了回归检验。研究表明,我国税制绿化水平较低,环境调节作用有限,对经济发展和税制优化的作用不明显。
最后在理论研究和实证研究的基础上,第三部分考察了OECD国家税制绿化的历史经验、环境效果和经济效应,并以此为借鉴对比,分析中国实行税制绿化改革的影响。针对转轨时期我国税制绿化的条件特征提出了税制绿化的制度创新对策。
To seek the effective means of environmental regulation is the important subject of government's public management under the sustainable development strategy. As an economic means of environmental regulation, green tax has grown into a key method for promoting sustainable development, because it may well internalize the external costs produced during the consumption of environmental resources, so as to make up for the disadvantages of marketing system and to demonstrate the "polluter pays principle". Ever since1970s, the member of OECD has resorted to green tax system and gradually undergone comprehensive reforms of tax system accompanied by the adjustment of their original tax system. Consequently, apparent effects on environment economy have been achieved. Currently, the overall green level of our state's tax system is rather low. With less variety of green tax, rather simple adjustment means and narrow adjustment scale, green tax accounts for a relatively small proportion in the revenue, and thus its key role as an environment regulation measure has not yet been well demonstrated. Therefore, a probe into the current situation of China green tax system with the reference of foreign counterparts' experience will provide a forecasting vision and a policy reference for the optimization of China green tax system reform, and will make up for the deficiency of current theories as well.
Based on theoretical and practical analysis, this thesis is to probe into our state's green tax system reform and research on its environmental effects, economic effectiveness and develop route of green taxes system reform. Besides the introduction and literature summary, this thesis consists of three parts. The first part studies the externality feature of environment resources and the regulation principium of green taxes on the basis of externality and public articles theories. By partial equilibrium, and general equilibrium evaluation, a theoretical analysis is made on the effect of welfare changes caused by tax setting.
The second part conducts an empirical research on the status of China green tax system reform, analyzing its function, feature and deficiency, evaluating the degree of green tax system and analyzing the reason. Among other things, a regression test is conducted on the environmental and economic effect of the green tax in China. It seems that the degree of our green tax system reform is rather low and the function of the environmental adjustment is rather limited, and that the effect on economy development and tax system optimization is distinct.
The third part examines the past experiences of system greening on the bases of theoretical researches, environmental and economic effect of green tax system adopted by member states of OECD; analyzes the influence of China's green tax system reform, take warning from these. The author puts forward some creative countermeasures towards China green tax system reform directed against the features of the transformation period.
本文以我国税收制度绿色化为研究对象,通过对我国税制绿化的理论分析和实证分析来研究税制绿化的环境效应、经济效应和发展路径等。除导论和文献综述外,本文可分为三部分。本文首先基于经验研究成果,在理论研究部分首先以外部性理论和公共物品理论为基础,阐述了可持续发展战略下环境资源外部性等特征及绿色税收的规制原理,通过局部均衡分析和一般均衡分析,对绿色税收的税率设定和所造成的福利变化效应进行了理论分析。然后对我国税制绿化现状进行了实证研究,分析了我国绿色税费的作用、特点和不足,评价了税制绿化程度并分析了原因,对现有绿色税费的环境效果和经济效应进行了回归检验。研究表明,我国税制绿化水平较低,环境调节作用有限,对经济发展和税制优化的作用不明显。
最后在理论研究和实证研究的基础上,第三部分考察了OECD国家税制绿化的历史经验、环境效果和经济效应,并以此为借鉴对比,分析中国实行税制绿化改革的影响。针对转轨时期我国税制绿化的条件特征提出了税制绿化的制度创新对策。
To seek the effective means of environmental regulation is the important subject of government's public management under the sustainable development strategy. As an economic means of environmental regulation, green tax has grown into a key method for promoting sustainable development, because it may well internalize the external costs produced during the consumption of environmental resources, so as to make up for the disadvantages of marketing system and to demonstrate the "polluter pays principle". Ever since1970s, the member of OECD has resorted to green tax system and gradually undergone comprehensive reforms of tax system accompanied by the adjustment of their original tax system. Consequently, apparent effects on environment economy have been achieved. Currently, the overall green level of our state's tax system is rather low. With less variety of green tax, rather simple adjustment means and narrow adjustment scale, green tax accounts for a relatively small proportion in the revenue, and thus its key role as an environment regulation measure has not yet been well demonstrated. Therefore, a probe into the current situation of China green tax system with the reference of foreign counterparts' experience will provide a forecasting vision and a policy reference for the optimization of China green tax system reform, and will make up for the deficiency of current theories as well.
Based on theoretical and practical analysis, this thesis is to probe into our state's green tax system reform and research on its environmental effects, economic effectiveness and develop route of green taxes system reform. Besides the introduction and literature summary, this thesis consists of three parts. The first part studies the externality feature of environment resources and the regulation principium of green taxes on the basis of externality and public articles theories. By partial equilibrium, and general equilibrium evaluation, a theoretical analysis is made on the effect of welfare changes caused by tax setting.
The second part conducts an empirical research on the status of China green tax system reform, analyzing its function, feature and deficiency, evaluating the degree of green tax system and analyzing the reason. Among other things, a regression test is conducted on the environmental and economic effect of the green tax in China. It seems that the degree of our green tax system reform is rather low and the function of the environmental adjustment is rather limited, and that the effect on economy development and tax system optimization is distinct.
The third part examines the past experiences of system greening on the bases of theoretical researches, environmental and economic effect of green tax system adopted by member states of OECD; analyzes the influence of China's green tax system reform, take warning from these. The author puts forward some creative countermeasures towards China green tax system reform directed against the features of the transformation period.
引文
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[6]刘传江,侯伟丽.环境经济学[M].武汉大学出版社,2006.
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[17]川余慧,邓茜.浅谈我国开征环境税的必要胜与可行性[J].现代商业,2008,17.
[18]邓禾.环境税制比较研究及其对中国的借鉴[J].税务与经济,2007,3.
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