资源政策调整对减排和环境福利影响——以煤炭资源税改革为例

The impacts of resource policy adjustment on CO_2 emission reduction and environment welfare: Based on coal resource tax reform

随着环境污染加剧,我国减排形势日益严峻,但目前资源政策设计过度关注社会经济影响,较少涉及减排和环境福利,不利于生态文明建设和社会可持续发展.本文构建动态可计算一般均衡模型(dynamic computable general equilibrium,简称动态CGE模型),以煤炭资源税改革为研究对象模拟资源政策调整的长期影响,分别采用煤炭资源税率调整和资源价值补偿政策场景,探索资源政策调整对促进减排和改善环境福利的作用.研究表明:总体而言,资源政策调整有利于促进减排和环境福利,但不同政策方案设计产生的影响差异性较大;煤炭资源税率提高会在一定程度上抑制资源消费,提高资源利用效率和人均资源盈余,降低环境损失;而资源价值补偿政策实施将对我国环境质量改善产生积极作用,可以有效提高环境福利;因此,在减排和环境福利综合视角下,煤炭资源税改革必须注重资源政策方案设计的协调性和完整性,才能有效发挥资源政策对环境系统的有效引导和激励作用.

With increasing environmental pollution, CO2 emission reduction becomes emergent. But an overemphasis of resource policy design on the soeio-economic impacts leads to less concern on CO2 emissions and environmental benefits, which is not harmful to the sustainable development of the society and ecological civili- zation. The paper builds a dynamic computable general equilibrium model （CGE） to analyze the impacts of resource tax rate adjustment and resource subsidies on emissions reduction and environmental welfare with the scenarios by a quantitative way. The results shows that： resource policy reforms can promote emission reduc- tions and environmental benefits in a long time, and the impacts of different policy designs are different. Coal- resource-tax-rate adjustment can inhibit resource consumption to some extent, improve resource earnings and resource-using efficiency per capita, and reduce environmental losses; resources subsidy policy can improve the environmental quality and environmental welfares. Therefore, coal-resource-tax reform policy should be designed coordinately and completely as soon as possible to guarantee the sustainable development of society.