基于STIRPAT模型的税收政策与碳排放问题研究

Tax Policy and Carbon Emissions Research Based on STIRPAT Model

文章在含有经济发展水平、能源强度、产业结构、城市化水平、贸易开放度等变量的STIRPAT模型的基础上,通过引入资源税、消费税、车辆购置税等碳减排相关税种来度量其对我国碳排量的影响作用。结果表明:在现行碳减排相关税种中,资源税、消费税的影响作用微弱,而车辆购置税通过间接限制化石能源的消费对碳排量的影响较为显著。基于以上结果,提出完善现行碳减排相关税种的政策建议,以期通过构建绿色税收体系,在保证经济持续增长的前提下,顺利实现碳减排目标。

This paper based on the STIRPAT model with the level of economic development, energy intensity,industrial structure,city level, degree of openness on variable, to measure its impact on China＇s carbon emissions by introducing the resource tax, consumption tax, vehicle purchase tax and other related taxes on carbon emission reduction. The results show that： in the current carbon emission tax, resource tax, con- sumption tax impact of the effect is weak, and the vehicle purchase tax by the indirect effect of fossil energy consumption limits on carbon emissions significantly. Based on the above results, to improve the existing carbon emission reduction tax policy recommendations, through the construction of green taxation system, under the premise of ensuring sustained economic growth, to successfully achieve the emission reduction targets.