本文選題：自然生態(tài)空間　切入點：生態(tài)赤字稅　出處：《稅務研究》2017年08期 　論文類型：期刊論文

【摘要】：生態(tài)赤字稅是對超額占用自然生態(tài)空間造成的生態(tài)赤字征稅。在對生態(tài)赤字征稅以約束生態(tài)空間占用的同時,需要減輕資本和勞動要素的稅收負擔,通過稅負轉移推動供給側的經(jīng)濟增長動能由資源環(huán)境向勞動和資本要素轉換。本文在量化和評估自然生態(tài)空間占用及價值基礎上,提出了生態(tài)赤字價值補償?shù)亩愂辗桨?動態(tài)分析了征收生態(tài)赤字稅和減輕所得稅的政策效應。結果表明:生態(tài)赤字稅方案能夠促使各部門生態(tài)赤字的結構性減少;第一產(chǎn)業(yè)和第三產(chǎn)業(yè)就業(yè)增加,但第二產(chǎn)業(yè)未能實現(xiàn)就業(yè)紅利;經(jīng)濟增長速度在短期下降后又逐漸提高,增長動能在供給側由生態(tài)占用轉向勞動和資本增長。
[Abstract]:Ecological deficit tax is a tax on ecological deficit caused by excess occupation of natural ecological space. While taxing ecological deficit to restrain ecological space occupation, it is necessary to reduce the tax burden of capital and labor elements. Through tax transfer, the kinetic energy of economic growth on the supply side is transformed from resources and environment to labor and capital elements. On the basis of quantifying and evaluating the occupation and value of natural ecological space, this paper puts forward a tax scheme to compensate the value of ecological deficit. The policy effects of ecological deficit tax collection and income tax mitigation are dynamically analyzed. The results show that the ecological deficit tax scheme can reduce the ecological deficit structure in various sectors, and increase employment in the primary and tertiary sectors. But the second industry failed to realize the employment dividend, and the economic growth rate gradually increased after a short period of decline, and the growth momentum shifted from ecological occupation to labor and capital growth on the supply side.
【作者單位】： 上海師范大學商學院;上海財經(jīng)大學公共經(jīng)濟與管理學院;上海財經(jīng)大學公共政策與治理研究院;
【基金】：國家社會科學基金項目“經(jīng)濟發(fā)達地區(qū)建設用地管理模式從增量化向減量化轉軌機理及政策研究”(項目編號:15BJL159) 上海市教育委員會科研創(chuàng)新項目“地方政府經(jīng)營土地政策對城鎮(zhèn)化的影響及改革研究”(項目編號:15ZS038) 上海社會科學基金“基于自然生態(tài)空間視角的中國全國和典型省份環(huán)境稅制度構建和政策模擬研究”(項目編號:15GJ017) 上海財經(jīng)大學講席教授項目;上海財經(jīng)大學研究生創(chuàng)新基金項目“資源環(huán)境稅政策模擬研究:基于CGE的分析”(項目編號:CXJJ-2013-398)資助
【分類號】：F812.42

【相似文獻】

相關重要報紙文章 前1條

1 白彥鋒 王暄 中央財經(jīng)大學;生態(tài)赤字是一種隱性的財政赤字[N];中國稅務報;2012年

，

本文編號：1577246