中国财税政策的环境治理效应研究——基于省级面板数据的实证分析

Research on Environmental Governance Effects of China's Fiscal and Taxation Policy:Empirical Analysis Based on Provincial Panel Data

运用物质流分析方法,以国内过程输出量计算的工业污染物排放量作为被解释变量,以环境保护财政支出、排污费、环境类税收作为解释变量,构建省级面板数据模型,考察我国财税政策的环境治理效应。研究结果表明,我国环境保护财政支出的环境治理效应明显,而排污费和环境类税收的环境治理效应不明显。因此,政府应进一步增加环境保护财政支出,提高财政资金使用效率;把排污费和环境类税收改为开征新的环境保护税,从约束和激励角度,引导企业积极治污,促进我国环境质量进一步改善。

Through the Material Flow Accounting method,this paper selects the total industrial pollutant emissions calculated by domestic processed output as explained variable,and selects the environmental protection expenditure,sewage charges,and environmental tax as explanatory variables,constructing provincial panel data models,in order to study the environmental governance effectiveness of environmental fiscal and taxation policy.The results show that China＇s fiscal expenditure effect is obvious,and the implementing of sewage charges and environmental taxes lack effectiveness of the environmental governance.Therefore,the governments should further increase environmental protection fiscal expenditure,improve its using efficiency; sewage charges and environmental tax should be reformed and a new environmental protection tax should be established,and the tax should play a key role in guiding enterprises to actively reduce pollution emission from the perspective of constraints and incentives,in order to promote China＇s environmental quality further improved.