基于省级面板数据的环境税费污染减排效应研究

Study on the pollution-reducing effect of environmental tax and fees based on provincial panel data

以环境税费为自变量,以工业废水、工业废气、工业固体废物的排放量为因变量,以人均GDP和政府竞争为控制变量,构建省级面板数据模型,对地方政府环境税费的污染减排效应进行实证研究。研究结果表明,城建税的污染减排效应较好,其他环境税费的污染减排效应不明显。我国应进一步完善现有环境税费政策,扩大征税范围,提高税率;从长期看,应取消排污费,开征环境保护税,增强环境治理的针对性,充分发挥污染减排效应。

This paper constructs a provincial panel data mode to carry out demonstration research on the pollutionreducing effect of environmental tax and fees by taking environmental tax and fee as the independent variable, taking the industrial waste emission, industrial waste gas emission and industrial solid waste emission as the dependent variable,and taking the per capita GDP and government competition as the control variable. The results show that the pollutionreducing effect of urban construction tax is better, but the pollution-reducing effect of other environmental tax and fees are not obvious. So China should further improve the existed environmental tax and fees policies, broaden the tax base, and increase tax rates; in the long term, China should cancel the sewage charges and begin to collect environmental protection tax, enhance the environmental governance so as to give full play to the pollution-reducing effect.