我国消费税节能效应研究--以石油消耗为例

A Research on Energy-saving Effects of the Consumption Tax in China

我国成品油消费税对石油深加工产品在流转环节进行征收,对石油消耗有直接的影响。本文通过建立VAR模型,并利用Eviews8.0进行模型的建立和检验,在分析我国成品油消费税对石油消耗的节约效应时发现:成品油消费税收入的增长具有抑制石油消费量增长和促进单位GDP石油消耗下降的效应,但这两种效应的释放均需要一段时间的积累,具有一定的时滞性。

China’s refined oil consumption tax imposed in the circulation of highly-processed oil products has a direct impact on oil consumption. This paper establishes the VAR model and uses Eviews8.0 to establish and test the model.When analyzing the energy-saving effects of the refined oil consumption tax on oil consumption in China, the paper discovers that the increase of refined oil consumption tax revenue has inhibited the growth of oil consumption and promoted the reduction of oil consumption per unit of GDP.However, release of the above effects requires accumulation of a period of time, resulting in a certain time lag.