煤炭资源税调整测算模型及其效应研究

Analysis on Model and Effects of Coal Resource Tax Adjustment

煤炭资源税调整是实现节能减排、推动低碳经济重要的价格调控手段,全球金融危机与我国经济回暖给煤炭资源税调整提供了有利时机。本文基于我国实际情况构建了中国能源CGE模型,测算了从价征收不同煤炭资源税税率的影响效应,结果表明:随着煤炭资源税税率的逐步提升,煤炭需求量减少幅度大于GDP减少幅度,能有效降低单位GDP煤耗,并且对CPI的影响较小。从行业影响来看,价格受影响最大的是电力、热力的生产和供应业,燃气生产和供应业;产出受影响最大的行业依次是燃气生产和供应业,电力、热力的生产和供应业,金属冶炼及压延加工业,化学工业四个行业。受影响较大的行业均是节能减排重点行业。建议政府应将目前的资源税费合并,成为资源税从价计征,提高税率,并对资源税实施专款专用,提高能源利用效率。并根据测算结果提出煤炭资源税调整与补贴投资相结合的政策建议。

Coal resource tax adjustment is an important measure of price regulation for realizing energy-saving and promoting low carbon economy.The global financial crisis and the economic recovery in China are opportunities to adjust coal resource tax.The paper constructs the energy CGE model of China,and then calculates the influence effects of different rates of ad valorem of coal resource tax.The results show that with the coal resource tax rate rising gradually,the CPI climbs slowly,and coal demand reduction is greater than the GDP reduction,which means unit GDP coal consumption reduces.As to impacts of coal resource rate on industry,the industries that have the greatest price shock are electricity,heat production and supply industry and gas production and supply industry;outputs of the four industries influenced greatly are gas production and supply industry,electricity,heat production and supply industry,smelting and pressing of ferrous metals industry and chemical industry.All the above are key industrial sectors of energy-saving and emission reduction.So the paper recommends that the government should merge the current coal resource tax and charges into ad of valorem coal resource tax,raise the tax rate,and make sure the specific tax is earmarked to improve energy efficiency.Finally,comprehensive policy recommendations of coal resource tax adjustments and investment subsidies are provided.