發(fā)布時(shí)間：2018-09-10 15:03

【摘要】：取消農(nóng)業(yè)稅降低了地方政府財(cái)政收入,為改善自身的財(cái)政困境,地方政府開(kāi)始尋找新的稅源,發(fā)展稅率高、見(jiàn)效快的粗放型工業(yè)產(chǎn)業(yè)成為首選。本文以安徽省16個(gè)市作為研究樣本,構(gòu)建面板模型實(shí)證分析了取消農(nóng)業(yè)稅與農(nóng)業(yè)大省環(huán)境污染的關(guān)系。研究發(fā)現(xiàn),取消農(nóng)業(yè)稅在一定程度上加重了環(huán)境污染問(wèn)題,并通過(guò)增加工業(yè)稅收的渠道破壞了生態(tài)環(huán)境。進(jìn)一步將安徽省分為皖南、皖中和皖北,可以發(fā)現(xiàn)取消農(nóng)業(yè)稅對(duì)皖北地區(qū)的環(huán)境影響最嚴(yán)重,因此取消農(nóng)業(yè)稅將惡化農(nóng)業(yè)大省的生態(tài)環(huán)境,特別是以糧食生產(chǎn)為主導(dǎo)產(chǎn)業(yè)的地區(qū)。
[Abstract]:The cancellation of agricultural tax has reduced the local government's financial revenue. In order to improve its fiscal predicament, the local government began to look for new tax sources and develop extensive industrial industries with high tax rates and quick results. In this paper, 16 cities in Anhui Province are taken as the research samples, and the panel model is constructed to analyze the relationship between the abolition of agricultural tax and environmental pollution in large agricultural provinces. It is found that the abolition of agricultural tax has aggravated the problem of environmental pollution to a certain extent and destroyed the ecological environment by increasing industrial tax revenue. Further dividing Anhui Province into southern Anhui, Anhui and northern Anhui, we can find that abolishing agricultural tax has the most serious impact on the environment of northern Anhui. Therefore, the abolition of agricultural tax will worsen the ecological environment of large agricultural provinces. Especially in areas where grain production is the leading industry.
【作者單位】： 安徽師范大學(xué)經(jīng)濟(jì)管理學(xué)院;
【基金】：國(guó)家自然基金項(xiàng)目(71503005)
【分類號(hào)】：F327;F812.42;X321
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本文編號(hào)：2234797