环境税收政策抉择机制优化研究——从激发企业内生性环境治理动机视角出发

Research on Optimizing Option Mechanism of Environmental Tax Policy

企业是环境治理的主体,政府的环境税收政策应以激发企业内生性环境治理动机为目的。本文将环境污染的负外部性影响考虑到生产函数中,构建了一般均衡模型,发现最优环境治污技术研发投入是实际经济系统特征参数内生决定的。当环境税赋占GDP比重上升时,社会福利水平、经济增长和最优环境治污技术研发投入均呈现先上升后下降的趋势,而污染排放水平持续下降。但对于不同的政策目标,政府最优环境税税率不同,并且单纯依靠技术进步来提高企业环境污染治污效率的方式具有动态无效率性,而环境税收以专项补贴形式用于环境治污技术研发补贴可以极大地拓宽环境政策的决策空间,弱化环境政策的决策难度。为此,政府有必要设立环保基金,将环境税收纳入环保基金,通过专款专用的方式对环境治污技术研发进行专项补贴,从而最大程度地实现环境税的政策效果。

Enterprise is a main part of environmental governance,and the government should aim for stimulating the enterprise's endogenous environmental governance when formulating environmental tax policy.This paper constructs a general equilibrium model by putting the negative externality of environment pollution into the production function.We find that the optimal investment of R&D in controlling the environmental pollution is determined endogenously by the characteristic parameters of the actual economic system.When the weight of environmental tax in GDP is increasing,the social welfare,economic growth and the optimal R&D investment in controlling pollution is trending upward at first and then downward,while the pollution emission continues to decline.However,for different policy objectives,the optimal environmental tax rates will be different.Also,the technological progress,which is the method that enterprises rely on to improve their efficiency in controlling pollution,is dynamically inefficient.Therefore if the environmental tax is used to subsidize the R&D for environmental pollution control in the form of special subsidies,then it can greatly broaden the scope and weaken the difficulty of environmental policy decision.Hence,it is necessary that the government needs to set up the environmental protection fund in order to absorb the environmental tax into the environmental fund and subsidize the R&D investment in controlling pollution by means of earmark,and then maximize the implementation effects of environmental tax policy.