资源税税负提高能缩小区域和增加环境福利吗?——以煤炭资源税改革为例

Can High Resource Tax Adjust Regional Differences and Improve the Environment Welfare——Based on Coal Resource Tax Reform

以煤炭资源税改革为对象,构建动态多区域CGE模型,根据区域经济发展程度设置差异资源税率,运用GAMS软件分析资源税负提高对区域经济发展和环境福利的影响。研究表明:整体而言,资源税负提高对经济增长影响较小,但将产生较好的节能减排效应和环境福利;就区域发展而言,根据经济发展程度设置不同煤炭资源税率,对经济发达区域影响较大,导致其经济增速降低,但资源税负提高可以在一定程度上减少煤源供需矛盾,抑制高耗能产业发展,从而调整产业结构,同时资源税负提高对经济相对落后地区影响较小,可以在一定程度上缩小区域差距,而从节能减排角度看,煤炭资源税负提高能较明显降低碳排放速度和主要污染物排放,增加环境福利。

The paper takes resource tax reform as the research object,and divides China into eight different regions according to the economic development level with different tax rate. The paper builds a dynamic multi-regional CGE model,and takes oil resources as cases.The study shows that the tax rate set by economic development has a great impact on the economically developed regions,but resources tax policy of different rate can appropriately control the regional energy supply and demand,coordinate regional industry growth,reduce regional economic gap,and inhibit resource requirements. The reform has a more significant impact on the relevant regional carbon emissions,and more conducive to energy conservation for a better social welfare.