中国人口·资源与环境2018，Vol.28Issue(5)：17-26,10.DOI:10.12062/cpre.20171224
绿色税收政策对经济增长的数量与质量效应——兼议中国税收制度改革的方向
Quantity and quality effects of green tax policy on economic growth: the direction of China's tax system reform
摘要
Abstract
This paper estimates China's narrow and broad green tax policy index and selects the panel data of 30 provinces (municipalities and autonomous regions) in China from 2001 to 2015.Based on the quality and quantity of economic growth,this paper uses the system GMM model to make empirical research on the economic growth effect of green tax policies.The results show that:①During the sample period,although the intensity of the narrow green tax revenues has been declining,the intensity of the broad green tax revenues has been significantly improved.Generally,the greening rate of China's tax revenue system is still at a relatively low level.②Both narrow and broad green tax policies have the effect of restraining economic growth.Although environmental decentralization will weaken the adverse effect,it is not conducive to the sustainable development of economy;narrow green tax policies will play a positive role on the quality of economic growth,while broad green tax policies inhibit the quality of economic growth.What's worse,environmental decentralization further strengthens the polarization.③By region,quantity and quality effects of green tax policies have obvious regional heterogeneity,but the quality effect of regional differences is more obvious.In terms of quantity,the narrow and broad green taxation policies in the central and western regions all have the inhibitory effect,and environmental decentralization will urge the government to work hard to reduce the intensity of the green taxation policy.The narrow green tax policies in the eastern region have a negative impact on the economy;on the contrary,the broad green tax policies promote economic development.From a qualitative perspective,the narrow and broad green tax policies in the eastern part have forced the quality of economic growth to rise,while the narrow and broad green tax policies in the central and western regions have a significant negative impact on the quality of economic growth.Environmental decentralization strengthens the positive effects in the eastern part and weakens the negative effects in the central and western regions.④ After the energy-saving and emission reduction policies are incorporated into the local government assessment system,the promotion effect of green tax policies on the quality of economic growth has started to appear,and the suppression of the number of economic growth has been strengthened.⑤Deepening and perfecting China's tax system reform to meet the realistic needs of green development,the specific approach is to speed up the transition from the dual tax system to the ternary tax system and build a multi-level and perfect green tax system.At the end of the paper,it proposes some measures such as strengthening the intensity of the green tax policies,implementing the green tax policies of regional differentiation,and promoting the link between energy conservation and emission reduction and performance appraisal.关键词
绿色税收政策/经济增长/环境分权/税改Key words
green tax policy/economic growth/environmental decentralization/tax reform分类
管理科学引用本文复制引用
王军,李萍..绿色税收政策对经济增长的数量与质量效应——兼议中国税收制度改革的方向[J].中国人口·资源与环境,2018,28(5):17-26,10.基金项目
国家社会科学基金重大项目“中国特色社会主义政治经济学研究”(批准号:2015MZD007). （批准号:2015MZD007）
