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基于我国环境税费政策对污染治理的效应研究

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文章面板模型的面板数据来源于我国 2010-2022年的 30个省(区、市)除港澳台及西藏,以与环境有着较大关联度的税费为核心解释变量,如车辆使用税、城建税、资源税、耕地占用税以及城镇土地使用税等,并纳入污染税费部分.工业中的三废排放量作为被解释变量,以此是废水排放量、二氧化硫排放量、固体废弃物排放量.通过该面板模型探讨我国环境污染治理过程中,环境有关税费收入产生的效应问题.通过分析发现,在工业三废治理效应中,发挥直接治理效应的与环境有关的税费是污染税、车辆使用税,发挥间接治理效应的与环境有关的税费是城建税等.间接治理效应产生的影响较低.总效应上污染税产生的对固体废弃物排放量上的治理效果比较理想.污染税是所有环境有关税费中产生治理效应最佳的税种.
Effects of pollution control based on environmental tax policy
The panel data of the panel model comes from 30 provinces(autonomous regions and municipalities)in China from 2010 to 2022.In addition to Hong Kong,Macao,Taiwan and Xizang,taxes and fees that had a greater correlation with the environment were taken as the core explanatory variables,such as vehicle use tax,urban construction tax,resource tax,cultivated land occupation tax and urban land use tax,and were included in the pollution tax.The emissions of three wastes in industry were taken as the explained variables,which were wastewater emissions,sulfur dioxide emissions and solid waste emissions.The panel model was used to discuss the effect of environment-related taxes and fees in the process of environmental pollution control in China.Through the analysis,it was found that in the treatment effect of three industrial wastes,the environment-related taxes and fees that played a direct effect were pollution tax and vehicle use tax,and the environment-related taxes and fees that play an indirect effect are urban construction tax.The effect of indirect governance was low.The overall effect of pollution tax on solid waste emissions was relatively good.Pollution tax was the best tax among all environment-related taxes and fees.

environmental tax and fee policypollution controleffect studypanel model

蔡文文、刘哲良、寸洪斌

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云南财经大学,昆明 650000

湖北大学,武汉 430062

云南大学,昆明 650000

环境税费政策 污染治理 效应研究 面板模型

2024

环境保护科学
沈阳环境科学研究院

环境保护科学

CSTPCD
影响因子:0.469
ISSN:1004-6216
年,卷(期):2024.50(4)