我國環(huán)境稅費的經(jīng)濟(jì)影響及改革研究.pdf

1、摘要改革丌放以來，我國經(jīng)濟(jì)發(fā)展取得舉世矚目成就，但粗放的經(jīng)濟(jì)發(fā)展方式也不可避免地付出了過大的環(huán)境代價，經(jīng)濟(jì)長期快速發(fā)展與環(huán)境承載力之問矛盾尖銳，社會公眾日益增長的環(huán)境需求與環(huán)境現(xiàn)狀之間差距較大，發(fā)達(dá)國家歷經(jīng)百年的環(huán)境問題以壓縮型、復(fù)合型在我國凸顯。面對嚴(yán)峻的環(huán)保形勢和艱巨任務(wù)，迫切需要法律、行政和經(jīng)濟(jì)等多種宏觀調(diào)控手段共同進(jìn)行調(diào)節(jié)。經(jīng)濟(jì)手段是迄今為止國際上解決環(huán)境問題最有效、最能形成長效機(jī)制的辦法。環(huán)境稅費做為重要的經(jīng)濟(jì)調(diào)控手段，為國內(nèi)

2、外理論研究所寄予厚望，也為政府所高度重視。相比其他手段，稅費手段的調(diào)節(jié)，市場主體反應(yīng)更靈敏、涵蓋面更廣、公平性更強，其優(yōu)越性顯而易見。在新形勢、新階段，如何統(tǒng)籌兼顧，在考慮資源承載能力、環(huán)境容量和企業(yè)承受能力的基礎(chǔ)上，制定適應(yīng)中國國情、順應(yīng)當(dāng)前經(jīng)濟(jì)發(fā)展需要的環(huán)境稅費政策，更好地發(fā)揮其作為經(jīng)濟(jì)杠桿的導(dǎo)向和調(diào)控作用，十分必要和緊迫。因此，研究環(huán)境稅費對經(jīng)濟(jì)的影響以及環(huán)境稅費改革問題，具有十分重要的理論價值和實踐意義。本文從我國目前的嚴(yán)峻環(huán)境

3、形勢和建設(shè)生態(tài)文明的大背景入手，引出了環(huán)境稅費政策在可持續(xù)發(fā)展中的重要地位和作用的思考。在全面分析與總結(jié)國內(nèi)外環(huán)境稅費相關(guān)研究的基礎(chǔ)上，就環(huán)境、環(huán)境費、環(huán)境稅、可持續(xù)發(fā)展等主要概念進(jìn)行了討論界定，從可持續(xù)發(fā)展理論、外部性理論、公共產(chǎn)品理論、稅費優(yōu)化理論、庇古稅和科斯定理等方面闡述了國際上研究成熟的環(huán)境稅費理論依據(jù)，認(rèn)為我國也同樣適用這些理論?；谏鲜隼碚?，在深入基層調(diào)研的基礎(chǔ)上，區(qū)分環(huán)境稅和環(huán)境費，逐項梳理了我國現(xiàn)行環(huán)境收費的種類、項目

4、以及實施情況，全面歸納和評析了中國目前環(huán)境費、環(huán)境稅作用機(jī)理和實際作用，深刻剖析了目前環(huán)境稅、環(huán)境費設(shè)計及具體執(zhí)行過程中存在的問題和產(chǎn)q三這些問題的原因，并就目前稅費關(guān)系現(xiàn)狀及問題進(jìn)行了分析，認(rèn)為當(dāng)前我國環(huán)境稅費呈現(xiàn)“費為主、稅為輔”的狀況，缺少獨立的環(huán)境稅這一最直接的稅收調(diào)控手段，現(xiàn)有稅制考慮環(huán)境因素也不夠，稅費關(guān)系不協(xié)調(diào)，尚未覆蓋生產(chǎn)流通分配消費全過程，調(diào)節(jié)范圍較窄，調(diào)節(jié)力度偏小，政策落實不到位，難以形成合力，進(jìn)而提出在中國實施環(huán)境

5、稅費一‘體化政策的必要性。論文結(jié)合“雙重紅利”理論，選取資源稅、排污費為典型樣本，以山東省為研究區(qū)域，使用山東省17市歷年的財政經(jīng)濟(jì)以及環(huán)境面板數(shù)據(jù)，建立計量經(jīng)濟(jì)模型，分析環(huán)境稅費對我國經(jīng)濟(jì)增長、收入分配和產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化效果等影響作用，并依據(jù)以上分析對環(huán)境稅費與財政經(jīng)濟(jì)的協(xié)調(diào)發(fā)展?fàn)顩r進(jìn)行綜合評價和實證分析，論述他們之間是否存在長期穩(wěn)定關(guān)系。經(jīng)過實證分析，認(rèn)為環(huán)境稅費從長遠(yuǎn)和總體來看利大于弊，對經(jīng)濟(jì)增長和物價水平影響不大，但有利于推進(jìn)經(jīng)濟(jì)結(jié)

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