征收能源消费税对社会经济与能源环境的影响分析

Analysis on the Influence of Energy Tax on Society,Economy,Energy and Environment

能源税是遏制能源消费膨胀、促进经济增长模式转变的重要政策手段,但能源税的征收环节和税收使用方式不同,对于社会经济和能源环境的影响也会有很大差异,从而直接影响着政策实施的效果。CGE模型是考量政策变动对社会经济全局影响的有力工具,本文在传统基准CGE模型的基础上引入了能源消费税,并对能源使用与环境污染问题进行了刻画。基于这一扩展的CGE模型,文章模拟分析并比较了不同的能源消费税征收环节和税收返还方式所产生的社会经济与能源环境影响。分析结果表明,如果税收返还能够很好地发挥正向激励的作用,进而使能源生产效率有所提高,那么最终可以达到"双重红利"的理想结果。

Tax on energy use is an important way to keep the energy use within limits and promote the change of economic growth mode. However, tax on different sectors and to use the tax income in different sectors will result in different influences on society, economy, energy and environment, thus directly influencing the policy effects. CGE model is a powerful tool in analyzing the influences of policy change on the whole society and economy. This paper introduces energy tax into the traditional CGE model and also includes the description of energy use and the problem of environmental pollution. On the basis of the extended CGE model, the paper does some simulation researches on the social, economic, energy-related and environmental influences produced by energy tax. Through comparing the results brought by different levying modes and different ways of the revenue use, the paper finds that if the tax revenue return can play a good role in promoting energy-saving so as to improve the energy productivity, then the ideal results with ＂double dividend＂ will finally be reached.