中国工业环境生产效率及环境保护税开征的研究

Analysis of industry environmental production efficiency and the imposing of environmental tax in China

实证估计环境生产效率是近年来有关中国经济与环境协调发展的重要研究分支之一。本文基于面板数据固定效应随机前沿模型实证检验了2005—2015年中国大陆除西藏以外的30个省市或自治区的工业环境生产效率,并在此基础上进一步分析了有关环境保护税开征的若干问题。不同于已有文献,本文的实证研究充分利用了面板数据的特征,将不随时间变化的地区异质性与随时间变化的地区生产效率相分离,进而得到理论上更为合理的各地区工业环境生产效率的估计值。另外,本文还从理论征收额与实际征收额的角度构建了排污费征收强度指标,以替代已有相关文献常用的排污收费金额作为排污收费制度的代理变量,进一步实证检验了该制度的有效性。相关实证结果表明:(1)虽然同样是基于参数化的面板数据随机前沿模型,但是否将不随时间变化的地区异质性与随时间变化的地区环境生产效率相分离,所得到的效率估计值存在着显著差异,由此也进一步表明了在面板数据中考虑地区异质性的必要性;(2)基于面板数据固定效应随机前沿模型的效率估计可知,整体工业经济的平均环境生产效率已由2005年的0.488 8上升至2015年的0.780 9,且东部及个别中西部地区的工业发展具有较高的环境生产效率;(3)模型及代理变量选取的差异都会影响对中国排污收费制度有效性的实证评估结论,排污收费制度能否有效地改进工业环境生产效率的实证结果并不稳健;(4)若考虑地区异质性且以排污费征收强度作为排污收费制度的代理变量,则实证结果显示排污收费制度并不能有效地改善工业环境生产效率;(5)综合各地区的生态承载压力及工业环境生产效率,中国东、中、西部地区可被重新划分为高排放高效率、高排放低效率、低排放低效率以及低排放高效率四大区域。

The estimation of environmental production efficiency is one of the important researching branches about the coordinated development of China＇ s economy and environment in recent years. This paper applied the fixed-effect panel SFA model, which made a distinction between the individual heterogeneity and time-vary-ing inefficiency, to measure the environmental production efficiency of China＇ s industrial sector during 2005 to 2015. It further evaluated the effectiveness of China＇ s Pollution Discharge Fee System by constructing an intensity variable, and discussed more about the imposing of environmental tax based on the estimated efficiency. The empirical results about China＇ s industry sectors were as follows ： ①as whether making a distinction between the individual heterogeneity and fime-vary-ing inefficiency lead to significant differences in the estimation of environmental production efficiency, it was necessary to consider the individual heterogeneity when using panel SFA model. ②According to the fixed-effect panel SFA model, the average efficiency increased from 0.488 8 in 2005 to 0. 780 9 in 2015, and the eastern China as well as individual regions in central and western China reported higher efficiency scores. ③Different empirical models or proxy- variables provided diverse empirical results when evaluating the effectiveness of China＇ s Pollution Discharge Fee System. ④It showed that China＇ s Pollution Discharge Fee System had not effectively improved environmental production efficiency, when considering the individual heterogeneity- and using the intensity variable. ⑤By combining the ecological bearing pressure with the environmental production efficiency, the eastern, central and western regions in China could be reclassified into four regions, which had characteristics of high emission and high efficiency, high emission and low efficiency, low emission and low efficiency, and low emission and low efficiency, respectively.