中国人口·资源与环境2017，Vol.27Issue(1)：83-90,8.DOI:10.3969/j.issn.1002-2104.2017.01.010
环境财税政策的治污效应研究——基于区域和门槛效应视角
Pollution governance effect on environmental fiscal and taxation policy:based on region and threshold effect
摘要
Abstract
This article,based on input-output ratio,measures the pollution control effect coefficients of regional environmental fiscal policy by using the proportion of environmental finance investment in GDP and comprehensive index of environmental pollution,and divides 30 regions in China into two parts,region 1 includes Beijing,Gansu,Guizhou and other 19 provinces,and region 2 includes Shanghai,Zhejiang,Fujian and other 11 provinces.Then it analyzes the environmental pollution control effect of environmental fiscal policy,tax policy and China environment decentralization.Finally it tests the threshold effect of China environmental decentralization and economic development level.The results indicate that the environmental pollution of fiscal policy effect is significant,and regional 1 has better treatment effect,the overall effect of approximate environmental taxes such as China's current vehicle and vessel tax city maintenance and construction tax,land use tax,resources tax and fees is not significant.Chinese environmental decentralization and pollutant emissions are positively correlated.Chinese decentralization and economic development level of fiscal policy control has a significant threshold effect.When Chinese environment decentralization degree is lower than-0.164 and the economic development level is lower than 4.174,the environmental fiscal policy has better treatment effect.In the sample period China environment decentralization is taken as the threshold variable,and 15％ observed values such as Anhui and Guangxi are in the low threshold area.With the level of economic development as the threshold variable,and Guizhou,Yunnan and other 10％ observed values are in the low threshold region.China's current energy consumption structure and industrial structure are important causes of environmental pollution.Urbanization and opening-up boost the high pollution and high emissions to a certain extent.We should increase the fiscal expenditure on environmental protection,enlarge the proportion of environmental protection expenditure in GDP,seperately levy environmental taxes,centralize environmental rights of the central government,and resolve the overcapacity,enhance the environmental quality.关键词
环境财政政策/环境税收政策/治污效应/中国式环境分权/门槛效应Key words
environmental fiscal policy/environmental taxation policy/pollution governance effect/China's environmental decentralization/threshold effect分类
管理科学引用本文复制引用
朱小会,陆远权..环境财税政策的治污效应研究——基于区域和门槛效应视角[J].中国人口·资源与环境,2017,27(1):83-90,8.基金项目
中国博士后科学基金面上项目“碳减排与经济增长的最优耦合测度及差别化减排方案设计”(批准号:2012M511898) （批准号:2012M511898）
重庆市人民政府发展研究中心项目“联动治理农村面源污染推进美丽乡村建设的对策研究”(批准号:2014-ZB-11). （批准号:2014-ZB-11）
