我国煤炭资源税改革环保效应研究

Research on the Environmental Protection Effect of Coal Resource Tax Reform in China

针对煤炭资源税改革对环境保护的作用,采用动态GMM模型,研究了煤炭资源税收入的变动与煤烟型环境污染的关系,并加入了控制变量,包括人均地区生产总值的平方值、科学技术支出以及环境污染治理投资总额。研究表明:煤炭资源税收入的提高有利于降低二氧化硫的排放量,煤炭资源税改革能够降低煤烟型环境污染水平,但影响力度不大。相比较之下,各地区科技进步能够显著改善煤烟型环境污染状况。要想有效地缓解煤烟型环境污染,只依靠煤炭资源税改革远远不够,更重要的是提高科技创新能力。

In view of the impact of the coal resource tax reform on environmental protection, this paper adopts a dynamic GMM model to study the relationship between changes in coal resource tax revenue and soot-type environmental pollution, and also adds some control variables, including per capita GDP The square value of, science and technology expenditure and total investment in environmental pollution control. Studies have shown that the increase in coal resource tax revenue is conducive to reducing sulfur dioxide emissions. The coal resource tax reform can reduce the level of soot-type environmental pollution, but the impact is small. In contrast, technological progress in various regions can significantly improve the soot-type environmental pollution. To effectively alleviate soot-type environmental pollution, it is far from enough to rely solely on coal resource tax reform. More importantly, it is necessary to improve scientific and technological innovation capabilities.