本文選題：環(huán)境財政政策 + 環(huán)境稅收政策�。� 參考：《中國人口·資源與環(huán)境》2017年01期

【摘要】：首先參照投入—產(chǎn)出比,利用環(huán)保財政投入占GDP比重與環(huán)境污染綜合指數(shù)之比對各區(qū)域環(huán)境財政政策治污效應系數(shù)進行測算,按系數(shù)值域把中國30個省(市)分成兩個區(qū)域,區(qū)域1包括北京、甘肅、貴州等19個省市,區(qū)域2包括上海、浙江、福建等11個省市。其次分析環(huán)境財政政策、環(huán)境稅收政策和中國式環(huán)境分權(quán)的治污效應并分區(qū)檢驗,最后對中國式環(huán)境分權(quán)和經(jīng)濟發(fā)展水平的門檻效應進行實證檢驗。結(jié)果表明:環(huán)境財政政策治污效應顯著,區(qū)域1財政政策取得了更好的治污效果,中國目前車船稅、城市維護建設稅、土地使用稅、耕地占用稅、資源稅及排污費等"近似"環(huán)境稅種總體治污效應不顯著,中國式環(huán)境分權(quán)與污染物排放顯著正相關,中國式環(huán)境分權(quán)和經(jīng)濟發(fā)展水平對財政政策的治污效應具有顯著的門檻效應,當中國式環(huán)境分權(quán)度低于-0.164、經(jīng)濟發(fā)展水平低于4.174時,環(huán)境財政政策具有更好的治污效果。樣本期內(nèi)以中國式環(huán)境分權(quán)為門檻變量時,有安徽、廣西等15%的觀測值位于低門檻區(qū)域,以經(jīng)濟發(fā)展水平為門檻變量時,有貴州、云南等10%的觀測值位于低門檻區(qū)域。中國目前的能源消費結(jié)構(gòu)和工業(yè)結(jié)構(gòu)是加劇環(huán)境污染的重要原因,城鎮(zhèn)化和對外開放在一定程度上助推了高污染和高排放。鑒于此應加大環(huán)境保護財政支出,提升環(huán)保財政支出占GDP的比重,單獨開征環(huán)境保護稅種,中央政府適度地環(huán)境集權(quán),全面提升環(huán)境質(zhì)量。
[Abstract]:First of all, referring to the input-output ratio, using the ratio of environmental finance input to GDP and the comprehensive index of environmental pollution to calculate the pollution control effect coefficient of environmental finance policy in each region, 30 provinces (cities) in China are divided into two regions according to the range of coefficient. Region 1 includes 19 provinces and cities such as Beijing, Gansu and Guizhou, and region 2 includes 11 provinces and cities such as Shanghai, Zhejiang and Fujian. Secondly, the environmental fiscal policy, environmental tax policy and the pollution control effect of Chinese environmental decentralization are analyzed and tested. Finally, the threshold effect of Chinese environmental decentralization and economic development level is tested empirically. The results show that the environmental fiscal policy has a significant effect on pollution control, and region 1 fiscal policy has achieved better pollution control effect. China's current vehicle and vessel tax, urban maintenance and construction tax, land use tax, cultivated land occupation tax, etc. The "approximate" environmental tax, such as resource tax and sewage charge, has no significant overall pollution control effect, and the Chinese environmental decentralization has a significant positive correlation with pollutant emission. The environmental decentralization and economic development level in China have significant threshold effect on the pollution control effect of fiscal policy. When the degree of environmental decentralization in China is lower than -0.164 and the level of economic development is lower than 4.174, the environmental fiscal policy has better pollution control effect. In the sample period, 15% of the observed values of Anhui and Guangxi are located in the low threshold area, and 10% of the observed values of Guizhou and Yunnan are located in the low threshold area, taking the level of economic development as the threshold variable. China's current energy consumption structure and industrial structure are important reasons for aggravating environmental pollution. Urbanization and opening to the outside world to a certain extent contribute to high pollution and high emissions. In view of this, we should increase the fiscal expenditure on environmental protection, increase the proportion of environmental finance expenditure to GDP, levy environmental protection taxes separately, and the central government should centralize environmental power moderately and improve the environmental quality in an all-round way.
【作者單位】： 重慶大學公共管理學院;重慶師范大學經(jīng)濟與管理學院;
【基金】：中國博士后科學基金面上項目“碳減排與經(jīng)濟增長的最優(yōu)耦合測度及差別化減排方案設計”(批準號:2012M511898) 重慶市人民政府發(fā)展研究中心項目“聯(lián)動治理農(nóng)村面源污染推進美麗鄉(xiāng)村建設的對策研究”(批準號:2014-ZB-11)
【分類號】：F812.42

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