税收竞争对中国环境污染的影响的实证检验

Empirical Study:Impact of Tax Competition on Environmental Pollution in China

以中国30个省、自治区和直辖市的工业污染数据为样本建立三维时序立体数据表,运用极值熵值法测度中国环境污染排放强度,从税收总量和税收结构双重视角建立动态面板回归模型,利用差分广义矩估计方法对税收竞争对环境污染的影响进行实证检验,得出以下结论:①2000—2016年,中国环境污染呈现上升趋势。2003年以前,东部地区污染排放强度高于中西部地区,此后,东部地区环境污染改善明显;2005年以后,中部地区环境污染压力上升;2012年以前,西部地区污染排放强度呈现交替升降的演变趋势,而近年来西部地区环境污染压力超越东部和中部地区。②从税收总量来看,政府间税收竞争显著抑制污染排放,是一种“趋优竞争”。③从税收结构来看,增值税竞争加剧污染恶化,企业所得税竞争有效抑制污染排放。④分地区看,东部地区税收竞争程度低,对污染排放影响不显著,而中西部地区税收竞争对污染排放的影响较为显著。⑤从政府环境管制来看,政府间税收竞争与政府环保政策相互影响,显著抑制环境污染。改革官员晋升考核体系、完善税收分权体制和实行差异化税收政策是当务之急。

Based on the industrial pollution data of 30 provinces, autonomous regions and municipalities of China, this article establishes three-dimensional data table and measures China’s environmental pollution emission intensity applying the extreme value entropy method, it sets up a panel regression model from the dual perspective of tax amount and structure and uses differential generalized moment estimation method to empirically test the impact of tax competition on environmental pollution. The main conclusions include: 1) The environmental pollution shows an upward trend in China from 2000 to 2016. The intensity of pollution emission was higher in the eastern region than that in the central and western regions before 2003, then, the environmental pollution has improved significantly in the eastern region;the pressure of environmental pollution has increased in the central region after 2005;the intensity of pollution emission showed an alternating upward and downward trend in the western region before 2012, the pressure of environmental pollution was higher in the western region recent years than that in the eastern and central regions. 2) From the perspective of total tax revenue, the intergovernmental tax competition has significantly restrained pollution emissions,which is a kind of "preferential competition". 3) From the perspective of tax structure, the value added tax competition has aggravated the deterioration of pollution, and enterprise income tax competition has effectively restrained pollution emissions. 4) In term of region, tax competition is low in the eastern region, and its impact on pollution emissions is not significant;tax competition has a significant impact on pollution emissions in the central and western regions. 5) From the point of view of government environmental control, tax competition between governments and interaction of government environmental protection policies significantly inhibit environmental pollution. This paper argues that it is imperative to reform the evaluation system of official promotion, improve the tax decentralization system and implement the differential tax policy.