我国资源税改革的节能减排效应研究

Research on Effect of Resource Tax Reform to Energy Saving and Emission Reduction in China

运用我国2010年投入产出延长表数据测算各部门对煤炭的消耗系数,并模拟资源税从价税率分别从2%提高到30%时,对能源价格、能源需求、GDP及单位GDP能耗的影响,结果表明：资源税改革将对高耗能部门产生显著影响;资源税税率提高幅度应该在10%~15%,可使单位GDP能耗降低的同时有效避免损失较大GDP。基于此,应强化资源税节能减排的目标定位,扩大资源税征收范围,并适当提高税率。

We use the input-output table of 2010 extended table to measure departments on the coal consumption coefficient.As a result,resource tax reform will have a great influence on energy-intensive sector. Simulating the resource tax rate increased by 2%-30%,tax rate adjustment will affect energy prices,energy demand,GDP and energy consumption per unit GDP in different degrees. The results show that： resource tax reform will have a significant impact on high energy consuming sectors,resource tax rate increase should be in the 10%~15%,so that the unit GDP energy consumption reduction while effectively avoid the loss of a larger GDP. Use the experience in the respect of resource tax reform from other countries for reference. And put forward the policy suggestions to promote the energy conservation and emissions reduction of resource tax reform.