“新常态”下环境保护税对我国雾霾污染防治的影响研究

On the impact of environmental protection tax on the control of haze in China under new normal of Chinese economy

采用我国30个省、自治区、直辖市2006—2015年环境保护税和雾霾污染数据,构建面板门槛回归模型实证分析环境保护税对雾霾污染的影响。研究结果显示:我国环境保护税与雾霾污染存在显著的门槛效应,当环境保护税指数小于门槛值0.016时,环境保护税显著加剧了雾霾污染;当环境保护税指数介于门槛值0.016～0.037时,环境保护税对雾霾污染存在微弱的促进作用;当环境保护税指数大于门槛值0.037时,环境保护税显著抑制了雾霾污染。根据结论向未施行的环保税法提出相应的政策建议,为我国从财税政策角度实现雾霾防治提供相应的科学依据。

By employing the data of environmental protection tax and haze pollution from 2006 to 2015 in 30 provinces and regions in China, the present study aims to construct a panel threshold regression model to analyze the impact of environmental protection tax on haze pollution. Research findings show that there is a significant threshold effect between environmental protection tax and haze pollution in China. When the threshold value of environmental protection tax index is less than 0.016, the haze pollution is aggravated drastically. When the threshold value of environmental protection tax index is between 0.016 and 0.037, the environmental protection tax has a weak promotion effect on haze pollution. When the threshold value of environmental protection tax index is greater than 0.037, the environmental protection tax significantly reduces haze pollution. Through the analysis of the pros and cons of the present environmental protection tax in China, the present study wishes to propose some relevant policies and suggestions to environmental protection tax law according to the conclusion, and to provide relevant scientific proof as to preventing haze from fiscal policy perspective.