能源资源税改革对我国城镇居民的收入分配效应——基于投入产出模型的分析

Income distributional effects of energy resource tax reform on urban households in China: analysis based on input-output Model

基于投入产出分析方法,将城镇居民按照收入水平高低分为7个收入阶层,通过计算Suits指数值分析了我国能源资源税由从量征收向从价征收改革对城镇居民的收入分配效应.研究指出:单独实施煤炭资源税或天然气资源税改革具有累退效应,不利于收入分配公平;单独实施石油资源税改革则具有累进效应,有利于收入分配公平;在当前税率下同时实施3种能源资源税改革对收入分配公平基本没有影响;同时,需要关注能源资源税改革对低收入群体的影响,针对能源资源税改革导致低收入群体消费支出增加的情况,应制定相应补贴政策,降低对其福利水平的负面影响.

Based on the input-output model,the urban households of China were divided into seven income groups according to their income level,and the income distributional effects on urban households of converting the energy resource tax from volume-based tax into ad valorem tax were analyzed in this paper.According to the results,it would be regressive income distributional effects if only implementing coal resource tax reform or natural gas resource tax reform separately,which was not beneficial to income distribution fairness;but it would be progressive income distributional effects if only implementing oil resource tax reform which was beneficial to income distribution fairness;however,it would be almost no impacts on income distribution fairness if coal,oil and natural gas resource taxes reform under current tax rate were implemented simultaneously.Specifically,the impacts of energy resource tax reform on low income groups should be paid more attention to,and appropriate subsidy policies should be designed in order to reduce the negative impacts on the welfare of the low income groups as their consumption expenditure would be increased.