發(fā)布時(shí)間：2018-03-03 06:59

  本文選題：資源稅改革　切入點(diǎn)：雙重紅利　出處：《經(jīng)濟(jì)管理》2015年02期 　論文類型：期刊論文

【摘要】：本文構(gòu)建動(dòng)態(tài)遞歸CGE模型,分別采用不進(jìn)行資源稅改革(S1)、資源稅改革但不實(shí)行資源補(bǔ)償(S2)、資源稅改革同時(shí)實(shí)行資源補(bǔ)償(S3)三種政策場(chǎng)景,以煤炭為例,模擬分析資源稅改革能否促進(jìn)節(jié)能減排,同時(shí)保證經(jīng)濟(jì)增長(zhǎng)和社會(huì)福利改善。即資源稅改革是否存在雙重紅利。研究表明,在節(jié)能減排方面,資源稅改革能有效降低污染物排放、單位GDP能耗和能源消耗總量,提高能源利用效率,當(dāng)采用5%從價(jià)稅率而不進(jìn)行資源補(bǔ)償時(shí),節(jié)能減排效果最佳,有效抑制CO_2和SO_2排放,實(shí)現(xiàn)資源稅改革第一重紅利。而在第二重紅利的實(shí)現(xiàn)上存在差異性,從短期看,資源稅改革對(duì)經(jīng)濟(jì)增長(zhǎng)影響較大,降低GDP增長(zhǎng),抑制開采業(yè)、工業(yè)、能源、運(yùn)輸業(yè)和農(nóng)業(yè)等產(chǎn)業(yè)總產(chǎn)出,推升價(jià)格指數(shù);但從長(zhǎng)期看,當(dāng)資源稅改革同時(shí)實(shí)行資源補(bǔ)償時(shí),資源稅改革對(duì)GDP增長(zhǎng)影響相對(duì)較小,有利于社會(huì)福利改善。因此,資源稅改革在改變計(jì)稅方式時(shí),應(yīng)注重實(shí)施資源補(bǔ)償,在節(jié)能減排基礎(chǔ)上,確保經(jīng)濟(jì)穩(wěn)定增長(zhǎng)和社會(huì)福利改善。
[Abstract]:In this paper, the dynamic recursive CGE model is constructed, which adopts three kinds of policy scenarios: no resource tax reform, no resource tax reform, no resource compensation, and resource tax reform. Simulation analysis of whether resource tax reform can promote energy conservation and emission reduction while ensuring economic growth and social welfare improvement. That is, whether there is a double dividend in resource tax reform. Resource tax reform can effectively reduce pollutant emissions, energy consumption per unit GDP and total energy consumption, improve energy use efficiency. When 5% ad valorem tax rate is adopted without resources compensation, energy saving and emission reduction is the best, and CO_2 and SO_2 emissions are effectively suppressed. There are differences in the realization of the second dividend. In the short run, the resource tax reform has a great impact on economic growth, reduces the GDP growth, and inhibits the mining industry, industry and energy. The total output of industries, such as transportation and agriculture, pushes up the price index, but in the long run, when the resource tax reform implements resource compensation at the same time, the resource tax reform has a relatively small impact on GDP growth and is conducive to the improvement of social welfare. In the reform of resource tax, we should pay attention to the implementation of resource compensation, ensure stable economic growth and social welfare improvement on the basis of energy saving and emission reduction.
【作者單位】： 東南大學(xué)經(jīng)濟(jì)管理學(xué)院;南京理工大學(xué)人文與社會(huì)科學(xué)學(xué)院;
【基金】：國(guó)家自然科學(xué)基金項(xiàng)目“低碳經(jīng)濟(jì)下資源稅費(fèi)政策路徑選擇及其影響分析——基于動(dòng)態(tài)多區(qū)域CGE的模型的研究”(71203002) 中國(guó)博士后基金面上項(xiàng)目“資源稅改革對(duì)區(qū)域發(fā)展的異質(zhì)性效應(yīng)研究”(2013M540398)
【分類號(hào)】：F812.42;F224

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本文編號(hào)：1559983