现行绿色税收体系节能环保效应实证分析

An Empirical Analysis of Energy Conservation and Environmental Protection Effect of Current Green Tax System

利用1997-2016年我国国内生产总值、社会能源消耗总量、"三废"污染物等实际数据,对现行绿色税收体系的节能节约和环境保护效应强弱程度进行分析发现:我国资源税、车船税、城镇土地使用税在节能环保方面的综合效果不显著;消费税能够对消费高能耗产品起到一定的抑制作用;城市维护建设税对降低污染排放强度具有一定的积极作用。

Using the data of China’s gross domestic product,total social energy consumption and "three wastes"pollutants from 1997 to 2016,the energy conservation and environmental protection effects of the current green tax system were analyzed. It is found that the comprehensive effect of resource tax,vessel tax and urban land use tax on China’s energy conservation and environmental protection is not significant;consumption tax can play a certain role in restraining consumption of high energy consumption products;urban maintenance and construction tax has a certain positive effect on reducing pollution emission intensity.