摘要
将税收负担从劳动力和资本要素转移到自然资源的使用和污染的排放已成为环境税改革的基本思路。基于中国将资源税扩展到对自然生态空间的占用的改革,本文在量化自然生态空间占用及其价值核算基础之上,提出了基于生态赤字价值补偿的环境税方案(1),并运用CGE模型从区域层面分析了征收环境税和降低个人及企业所得税的政策效应。模拟结果表明,在短期内,各地区生态占用减少,东部地区和中部地区投资需求及就业人数增加,税收方案能够引导经济增长从生态占用转向资本和劳动力要素。总产出和中间投入普遍下降,但中间投入减少相对更大,因此各地区保持经济增长,其中西部地区增长率偏低。从长期看,东部和中部地区名义GDP增长率出现短期较大幅度的下滑,随后增长率逐年增长,其中东部地区增速的下降主要是因为第二产业总产出增速放缓,中部地区总产出及中间投入的波动与GDP增长的波动在时间上对应,西部地区增长率及总产出和中间投入稳定增长,各地区增长得益于第二产业投入产出效率的提高。因此,本文建议开征环境税约束生态超额占用,相应收入用于减轻所得税,其中东部地区侧重降低企业所得税,中部和西部地区侧重降低个人所得税。
As haze and fog become more prevalent and the demand for a green ecology begins to grow rapidly, ecological construction emerges in the overall landscape of China＇s modernization. The Third Plenary Session of the 18th CPC Central Committee proposed to improve the property rights system and the use control system of natural resources; to confirm and register the right of water, forests, mountains, grasslands, wastelands, beaches, and other natural ecological spaces; and to gradually expand the resource tax to occupancy on all kinds of natural resource spaces. This proposal shows that an important aspect of tax reform in China is to extend the resource tax to all kinds of natural ecological spaces with land as its carrier. Based on ecological footprint theory and the economic value accounting method of ecosystem services, this paper quantifies the occupancy of ecological space by matching consumption items, land types, and service functions and accounting for the ecological value of the ecological space occupied. Thus, it proposes an environmental tax scheme based on the compensation of ecological deficit value, also called ecological deficit tax. As ecological footprint accounting includes natural resource consumption and carbon emissions, the extension of the resource tax to the occupancy of natural ecological space will include environmental resources. This paper uses the generalized concept of environmental tax. According to the environmental tax reform, the tax burden will be transferred from cleaning inputs such as labor and capital to the use of natural resources and pollution emissions. This should help to achieve green development, with the CGE model used to analyze the policy effect of levying the environmental tax and reducing corporate and individual income tax in three regions. The results show that in the short term, the ecological footprint of each region decreased while the capital demand and employment in the eastern and central regions increases. The tax plan can guide economic growth from eco
作者
李虹
熊振兴
LI Hong XIONG Zhenxing(School of Economics, Peking Universit)
出处
《经济研究》
CSSCI
北大核心
2017年第7期124-138,共15页
Economic Research Journal
基金
国家社科基金重大项目“国际能源新形势对中国发展与战略环境影响研究”(项目编号:15ZDA059)
关键词
自然生态空间
生态补偿
环境税
结构性减税
Natural Ecological Space
Ecological Compensation
Environmental Tax Reform
Structural Tax Reduction
