节能减排的环境税收政策影响分析

The Impact of Energy Tax and Environmental Tax on China's Economy

节能减排已成为我国经济社会发展的一项重要任务。本研究分析了能源和环境税收政策的影响。研究结果表明,单纯地实施能源税和环境税来实现一定的污染减排目标将会给宏观经济带来负面影响;对污染物征税对于经济活动造成的负面影响要小于对能源消费征税;在征收能源税/环境税的同时,实施相应配套政策,如降低服务业营业税以促进服务业发展,可以抵消其负面影响,并带来"双重红利"。

Energy reduction and emission control have become important tasks for China ＂s economic and social development. In this study, energy and environmental tax policy are simulated with DRCCGE model. The results show that implementation of energy tax and environmental tax, without complementary policies, will have a negative impact on macro-economy; the effect of taxation on pollutants is less than on energy. However, if the recycling of tax revenue is taken into account, the effect will be changed. In this paper, tax revenue is recycled to reduce tax on service and the effect of energy tax and environmental tax is positive. In this case, energy tax and environmental tax bring a ＂double dividend＂ （improvement both in environment and economic efficiency） .