我国环境税费的经济影响及改革研究

发布时间：2017-12-30 17:46

本文关键词：我国环境税费的经济影响及改革研究　出处：《青岛大学》2013年博士论文　论文类型：学位论文

【摘要】：改革开放以来,我国经济发展取得举世瞩目成就,但粗放的经济发展方式也不可避免地付出了过大的环境代价,经济长期快速发展与环境承载力之间矛盾尖锐,社会公众日益增长的环境需求与环境现状之间差距较大,发达国家历经百年的环境问题以压缩型、复合型在我国凸显。面对严峻的环保形势和艰巨任务,迫切需要法律、行政和经济等多种宏观调控手段共同进行调节。经济手段是迄今为止国际上解决环境问题最有效、最能形成长效机制的办法。环境税费做为重要的经济调控手段,为国内外理论研究所寄予厚望,也为政府所高度重视。相比其他手段,税费手段的调节,市场主体反应更灵敏、涵盖面更广、公平性更强,其优越性显而易见。在新形势、新阶段,如何统筹兼顾,在考虑资源承载能力、环境容量和企业承受能力的基础上,制定适应中国国情、顺应当前经济发展需要的环境税费政策,更好地发挥其作为经济杠杆的导向和调控作用,十分必要和紧迫。因此,研究环境税费对经济的影响以及环境税费改革问题,具有十分重要的理论价值和实践意义。本文从我国目前的严峻环境形势和建设生态文明的大背景入手,引出了环境税费政策在可持续发展中的重要地位和作用的思考。在全面分析与总结国内外环境税费相关研究的基础上,就环境、环境费、环境税、可持续发展等主要概念进行了讨论界定,从可持续发展理论、外部性理论、公共产品理论、税费优化理论、庇古税和科斯定理等方面阐述了国际上研究成熟的环境税费理论依据,认为我国也同样适用这些理论。基于上述理论,在深入基层调研的基础上,区分环境税和环境费,逐项梳理了我国现行环境收费的种类、项目以及实施情况,全面归纳和评析了中国目前环境费、环境税作用机理和实际作用,深刻剖析了目前环境税、环境费设计及具体执行过程中存在的问题和产生这些问题的原因,并就目前税费关系现状及问题进行了分析,认为当前我国环境税费呈现“费为主、税为辅”的状况,缺少独立的环境税这一最直接的税收调控手段,现有税制考虑环境因素也不够,税费关系不协调,尚未覆盖生产流通分配消费全过程,调节范围较窄,调节力度偏小,政策落实不到位,难以形成合力,进而提出在中国实施环境税费一体化政策的必要性。论文结合“双重红利”理论,选取资源税、排污费为典型样本,以山东省为研究区域,使用山东省17市历年的财政经济以及环境面板数据,建立计量经济模型,分析环境税费对我国经济增长、收入分配和产业结构优化效果等影响作用,并依据以上分析对环境税费与财政经济的协调发展状况进行综合评价和实证分析,论述他们之间是否存在长期稳定关系。经过实证分析,认为环境税费从长远和总体来看利大于弊,对经济增长和物价水平影响不大,但有利于推进经济结构调整和财政经济可持续发展。论文总结借鉴美国、日本、荷兰和其他OECD国家以及我国台湾地区环境税费设计状况和改革经验,以及江苏、山西等省完善税费政策促进环境保护和经济发展的做法,认为我国完善环境税费制度,应当按照“清费立税”和“税为主、费为辅”的思路,坚持税费一体化设计。一方面,结合结构性减税清费政策,按照节约资源能源、保护生态环境的要求,逐步健全现有税收体系。在现有资源税、消费税等税种中应进一步体现环境保护的要求,并就重点税种的进一步完善提出建议。同时,收费在我国现有体制和目前发展阶段,仍然具有不可替代的作用,应当继续完善现有环境费政策体系,切实加强环境收费管理,并就排污费、污水处理费等重要环境收费逐个研究提出完善措施和建议。另一方面,积极推进环境“费”改“税”,并循序渐进地扩大征税范围、提高税率,逐步构建以独立的环境税为核心、其他税费收手段相配合,富有中国特色的环境税体系。依据中央环境税改革的最新政策动向,提出了构建我国的环境保护税制的整体框架,设计了包括纳税人、征税范围、计税依据、税目、税率及税收优惠等在内的环境税具体方案,提出了实施环境税费改革的基本构想和操作步骤。论文认为,完善的环境税费制度要求高度的市场化以及相关配套设施的完善。改革完善环境税费制度,应充分发挥市场机制的基础性作用,配套推进相关领域和关键环节的改革,继续完善环境公共财政体系,健全国有资源有偿使用制度、推进排污权交易、建立生态补偿机制、理顺资源价格形成机制、深化环境金融服务等环境经济政策,强化产业政策引导作用,协同推进相关领域的市场化改革步伐,与环境税费共同形成各种政策工具科学组合、优势互补、有机衔接、协调联动的内在机制,为保护生态环境、促进经济可持续发展提供良好体制机制环境。
[Abstract]:Since the reform and opening up, China's economic development has made remarkable achievements, but the extensive mode of economic development will inevitably pay a high environmental cost, long-term economic fast development and the environment bearing capacity of the sharp contradictions between the environment, the gap between demand and environment status of the public increasingly large, developed countries after 100 years of environmental problems in order to highlight the compression type, composite type in our country. In the face of the severe environmental situation and the arduous task, urgent need a variety of legal, administrative and economic means of macroeconomic regulation and control to adjust. Economic means is by far the most effective solutions to environmental problems, the formation of long-term mechanism to environmental tax for economic regulation. An important means, for theoretical research at home and abroad have great expectations, the government also attaches great importance. Compared with other methods, the means of tax regulation, market main body reaction Sensitive, broader, more fair, its superiority is obviously. In the new situation, the new stage, how to balance, considering the resources carrying capacity, environmental capacity and the capacity of the enterprise based on the China formulated to conform to the current situation, the economic development needs of the environmental tax policy, to better play its role as the economic lever the guidance and regulation, is very necessary and urgent. Therefore, the research on the economic impact of environmental taxes and environmental tax reform, it has very important theoretical value and practical significance.
This paper from the background of the current severe environmental situation and the construction of ecological civilization of thinking leads to the important status and role of environmental tax policy in the sustainable development of the environment. Based on a comprehensive analysis and summary of related research at home and abroad, environmental taxes, environmental costs, environmental tax, the main concept of sustainable development discussed the definition, from the sustainable development theory, externality theory, public goods theory, tax optimization theory, expounded the international mature research environmental tax theory Pigou tax and Coase theorem, that also apply these theories in China. Based on the above theory, on the basis of in-depth primary research on the distinction between environmental taxes and environmental charges, sort out one by one species of our country's current environmental charges, and the implementation of comprehensive project, concludes and analyzes the current environmental Chinese fee, environmental tax mechanism And the actual effect, in-depth analysis of the current environmental taxes, environmental fees design and specific implementation problems in the process and the reasons for these problems, and analyzes the current situation and problems of the relationship between taxes, environmental taxes in China showed that the current "fee based, supplemented by tax" situation, the lack of independent environmental tax one of the most direct means of taxation regulation, the existing tax system considering environmental factors is not enough, not to coordinate the relationship between taxes and did not cover the production and circulation distribution consumption of the whole process, the adjusting range is narrow, adjust the intensity is too small, the implementation of the policy is not in place, it is difficult to form a cohesive force, and then put forward the necessity of implementing the environmental tax integration policy in China.
According to the "double dividend" theory, select the resource tax, sewage charges for typical samples in Shandong Province as the study area, the use of 17 cities in Shandong Province over the years in finance and economy and environment panel data econometric model, analysis of environmental tax on China's economic growth, income distribution and industrial structure optimization effect effect according to the above analysis, the coordinated development of environmental tax and financial and economic comprehensive evaluation and empirical analysis, discusses whether there is a long-term stable relationship between them. Through empirical analysis, that environmental taxes from long-term and overall advantages outweigh the disadvantages, has little effect on the economic growth and the price level, but is conducive to promoting the adjustment of economic structure and the financial and economic sustainable development.
This paper summarizes the United States, Japan, Holland and other OECD countries and Taiwan region of China's environmental tax design situation and reform experience, as well as Jiangsu, Shanxi and other provinces to improve tax policies to promote environmental protection and economic development, improve China's environmental tax system, should be in accordance with the "clean up fees" and "tax, fee the auxiliary" ideas, adhere to the tax integration design. On the one hand, combined with the structural tax clearance fee in accordance with the policy, saving resources and energy, protect the ecological environment, and gradually improve the existing tax system. In the existing resource tax, should further reflect the requirements of environmental protection consumption tax and other taxes, and puts forward some suggestions to further improve the focus on taxes. At the same time, charges in the existing system of our country and the current stage of development, still plays an irreplaceable role, should continue to improve the existing environmental fee policy system, strengthen the ring Exit management fees, and sewage charges, sewage charges and other important environmental charges by study and put forward measures and suggestions. On the other hand, actively promote the environmental "fee" to "tax", and gradually expand the scope of Taxation, tax increases, and gradually build to independent environmental tax as the core, other tax collection methods. With the environmental tax system with the China characteristics. According to the new trend of the reform of the central tax policy environment, put forward the construction of China's environmental protection tax system of the overall framework, including the design of the taxpayer, tax scope, tax basis, tax items, tax rates and preferential tax, environmental tax scheme, puts forward the basic idea of the implementation of environmental tax reform and the operation steps.
The perfection of environmental tax system perfect demands a high degree of market and related facilities. Reforming and perfecting the environmental tax system, basic should give full play to the role of market mechanism, reform related areas and key links, continue to improve the environment of public finance system, improving the system of compensation for the use of state-owned resources, promote the emission rights trading, the establishment of ecological compensation mechanism, rationalizing the price formation mechanism, deepen the financial services environment economic policy environment, strengthen the guiding role of industrial policy coordination, promote market-oriented reform in related fields, to form various policy tools and scientific combination of environmental tax advantages, organic convergence, coordination mechanism, in order to protect the ecological the environment, provide good environment of institutional mechanisms to promote sustainable economic development.

【学位授予单位】：青岛大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F812.42;F124

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