独立环境税:我国环境税制改革的必要选择

开征独立环境税的必要性世界各国的实践已经证明,环境税是保护环境的一个有力工具,开征环境税也成为一种国际趋势。而国内理论界要求建立环境税制(或生态税、绿色税)来保护环境的呼声也越来越高。国务院于2007年6月颁布的《节能减排综合性工作方案》提出,要制定和完善鼓励节能减排的税收政策,首次明确提出了要“研究开征环境税”。这表明,我国环境税制的改革进程将会进一步加快。     

环境税对京津冀废气排放企业节能减排的影响

环境保护税作为我国第一个体现“绿色税制”的综合税种,自2018年1月1日起开始征收,环境税的顺利开征不仅实现了“费改税”的平稳过渡,更促使企业不断朝着节能减排、绿色生产的方向发展,为经济发展增加了助推器、提供了新动力,税制改革初显成效。大气污染物作为环境税征税对象,对废气排放企业产生很大的影响。通过搜集废气排放企业环境税税收数据来分析环境税为企业带来的经济效益和环保效益,以监管和推进企业的长期可持续发展,达到改善环境的目的。     

对我国环境税制改革的思考

以牺牲环境为代价的粗放型经济增长方式,已经使得我国的环境问题越来越影响人的生活及经济的发展,不符合可持续发展的要求。针对我国目前环境税制体系现状进行深入分析,发现我国环境税制存在没有专门的环境保护税种、有关环境保护的税收规定不完善和环境保护收费政策不合理3个主要问题。对我国环境税费制度构建的理论和现实分析表明,我国应该以完善现有税种中的环境保护税收政策为基础,逐步开展独立的环境税种,最终形成一个以污染排放税、碳税、特种污染产品税以及生态保护税为主体的环境税制体系。     

“绿色税收”——保护资源和环境的生态税制

"绿色税收"是一项以税收手段来保护资源和环境的经济政策,也被称为是一种生态税制。作为我国环境经济政策的一个重要组成部分,"绿色税收"的含义是什么?它是在什么背景下产生的?存在哪些问题?该如何解决?为此,我们邀请安徽农业大学经济与贸易学院尹宗成博士,为我们全面解读"绿色税收"。     

德国环境税的经验及其对中国的借鉴意义

随着经济社会的发展,我国环境质量状况形势严峻,环境保护体制及法制滞后、公众环保意识薄弱.目前中国环境税制的改革正在进行,但是面临着税系建设、征收方法、保障措施等方面的系列挑战.本文通过系统调研经济合作与发展组织（OECD）的环境税发展历程及发展现状,重点介绍了德国的环境税收体系,并对其特点及成功经验进行深入分析,进而对比了中国现行的环境政策及税收制度,最后指出了德国环境税的成功经验及其对中国环境税收改革的启示.本研究对于我国环境税制建设与改革、大力推进生态文明建设等方面具有重要借鉴意义.     

环境保护税对企业绩效的影响研究：基于税额标准的提高

2018年中国正式开征环境保护税,这是我国首个以环境保护为直接政策目标的税种。环境保护税由排污费改革而来,有一半以上省份直接平移排污费收费标准,其他省份提高了税额标准。本文以2016—2019年中国上市公司季度数据为研究样本,利用PSM-DID方法评估了环境保护税税额标准提高对企业绩效的短期经济影响。实证结果表明,在短期内环境保护税税额标准提高并不会对企业绩效产生显著的影响,这一结论在进行三重差分、更换指标和数据等稳健性检验之后仍然成立。此外,本文发现在制度环境较好的东部地区,环境保护税对企业绩效的短期抑制作用更为显著,税额标准提高降低了企业的净资产收益率和总资产报酬率,显示出制度环境对环境保护税具有加强效应,从而促使企业有更好的环境表现。对此,本文提出应持续优化环境保护税制度,提高征管能力和水平,调高部分地区环境保护税税额标准,改进中西部地区制度环境等建议。     

我国政府在环境保护中的再造

本文从国家宏观经济指标、经济核算、环境税制改革等的角度出发，建议我国政府建立新的经济发展衡量指标，引入国际上已成熟的环境税、排污权交易，积极导入PTRR制度等。这对于在市场经济条件下处理好政府与企业、发展与环境的关系，提高政府行政效率具有一定的参考价值。     

“双碳”目标下典型制造业城市绿色转型效率与创新机制研究

为实现我国的碳达峰和碳中和目标,制造业城市需要率先完成绿色转型。本文基于驱动力—压力—状态—响应（DPSR）框架,构建了更具有实用性的绿色转型评价指标体系,并以我国唯一的制造业转型升级综合改革试点城市——佛山市为例,利用非期望产出SBM模型测算绿色转型效率。研究结果表明：外商直接投资和教育固定资产投资额等响应指标对促进制造业城市绿色转型作用明显。此外通过相关环境规制的完善,创新环境和市场化进程促使制造业城市绿色转型效率,并且通过增加要素投入,扩大城市规模,发挥协同发展优势也可以更好地推进制造业城市的绿色转型。最后,论文有针对性地提出了提升我国制造业城市绿色转型效率对策及创新机制,为我国制造业城市绿色转型创新提供理论与实践依据。     

基于聚类—灰色关联分析的绿色产业评价指标体系构建

构建合理的绿色产业评价指标体系是绿色产业评价的关键.根据绿色产业的内涵,依据信息重复指标的剔除标准和加权灰色关联度最大的指标筛选标准,利用R聚类—灰色关联度分析相结合的方法定量筛选指标,构建绿色产业评价指标体系.主要创新与特色,一是通过离差平方和法对评价指标分准则层聚类,保证筛选后不同指标反应的信息不重复;二是通过灰色关联分析求解R聚类同类指标中各指标的加权灰色关联度,遴选关联度最大的一个指标,保证遴选出的指标对绿色产业评价影响最大;三是通过R聚类—灰色关联分析相结合的方法定量筛选指标,构建22个指标涉及绿色生产、绿色消费、绿色环境三个准则层的绿色产业评价指标体系.     

基于CIS理论的绿色大学评价指标体系研究

通过研究绿色大学建设过程中出现的不足,提出构建绿色大学评价指标体系是建设绿色大学的前提。以CIS（企业识别系统）理论为依据,从理念层、行为层和物质层三个层面进行研究,构建了一个由3个一级指标12个二级指标和45个三级指标构成的绿色大学评级指标体系。最后对绿色大学的评价方法进行了简单陈述。     

The Employment and Productivity Effects of Environmental Taxation: Additional Dividends or Added Distractions?

Claims of employment and productivity gains from environmental taxation are examined in the context of recent policy developments which have extended the traditional role of economic instruments in environmental regulation. Although the general existence of such spin-offs cannot be established, the debate has clarified guidelines for designing and implementing specific environmentally based taxes to help deliver sustainable development. Recent UK tax proposals have started to draw on the flexibility of fiscal instruments to tackle environmental problems. Innovations include earmarking taxes to fund allied spatial and sectoral programmes, recycling revenues to provide fiscally neutral improvements in tax efficiency and using taxation to help promote eco-efficiency.     

Local air pollution and global climate change taxes: a distributional analysis for the case of Spain

Global climate change measures are difficult to implement. In this context, local air pollution measures may play an important role in the political agenda since their effects are felt more immediately by citizens. Distributional implications are one of the main barriers for implementing environmental policies. This paper explores the distributional implications of air pollution taxes and compares them to climate change taxes. For the comparison, both tax schemes were set to yield the same revenue. Methodologically, the study uses a top–down approach linking a macro model to a micro model. We find that taxes on local air pollutants are more regressive than those levied on CO₂. This is because the goods implicitly taxed have a greater weight in the consumer basket of low-income groups, even if the tax revenues are recycled. Furthermore, the revenue-neutral recycle scheme increases both taxes efficiency, but, at the same time, can increase regressivity.     

福建省经济系统物质流分析研究

运用物质流分析(MFA)方法,对福建省经济系统在1990~2008年间的物质输入与输出进行系统地分析,探讨了福建省经济发展与环境压力的关系。研究结果表明,福建省"资源高投入"的粗放型经济发展模式没有实现根本转变。主要结论有:(1)福建省物质输入量不断上升,能源需求急剧增长;(2)隐藏流不断增加,矿产资源地生态包袱不断增大;(3)区域过程排放缓慢上升,大气污染物排放为主要推动因子;(4)物质需求强度有反弹趋势,经济发展与物质需求出现扩张性"复钩"。最后,对福建省经济可持续发展提出了大力提高资源能源利用率、推进循环经济发展、优化产业结构、继续强化环境综合整治等建议。     

企业绿色供应链管理实践的阶段性及其特征研究

本文在总结绿色供应链管理(GSCM)的现有研究成果与实践经验的基础上,提出可将企业在推进GSCM的实践划分为4个阶段:生存需求阶段、初步合作阶段、源头绿色化阶段、自我价值实现阶段。设计了调查问卷,对165家国内企业在推进GSCM的实践情况进行了调研。研究结果表明:这些企业在GSCM方面尚处于初级阶段,具体表现为由"消极应对"向"有所策划和初步实践"过渡;这一阶段的主要实施手段包括"回收利用生产过程中产生的废料"、"要求供应商提供清洁环保的产品"、"为消费者提供产品相关的环境信息"、"推进清洁生产审核"等。通过该实证研究以期为政府有关部门制定促进可持续发展的相关政策提供参考。     

The marginal cost of public funds of mineral and energy taxes in Peru

We estimate the Marginal Cost of Public Funds (MCPF) for Peru using a detailed computable general equilibrium (CGE) model. Revenues from all major sources (including taxes on factors of production, natural resources such as energy and minerals, consumption, and imports) are examined. Our focus is on the efficiency implications of mineral and energy taxes, given their importance to Peruvian public finance. The primary data are from the Global Trade Analysis Project (GTAP) as modified to include detailed tax information from the Peruvian Ministry of Economy and Finance and the Peruvian Internal Revenue Service. Consistent with the theories of public finance, we find that the MCPF is greater for activities that face high or widely varying tax rates. The taxes on energy and mineral activities represent a clear illustration of this relationship. The results presented in this paper indicate opportunities to improved efficiency in the current tax mix, and also indicate the financing costs of proposed expenditures that would be funded with taxes on energy and natural resources.     

重庆市河堰村景观改变对水环境的影响

为了研究农村景观改变对水环境的影响,选取重庆市河堰村为研究对象,运用SWMM水文模拟软件,分析了研究区域的景观变迁与水量、水质变化的相互关系;通过访谈当地居民,分析了土地利用与景观变化对水环境的影响机制。认为(1)散点状的居民点分布模式与"村村通公路,户户通水泥"的农村道路建设以及庭院硬质化导致农村不透水表面面积迅速增加,缩短了雨水汇流时间并加速了污染物向水体的转移。(2)山体开发和现代农田水利工程的建设,如水库、山坪塘和排灌沟渠等的建设导致水体自净能力降低,加重了水体污染。(3)地表硬质化与河床沟渠化加速了水过程从而加速水环境的破坏。(4)人水关系由"我"、"你"变成"我"、"它",农民在卫生意识上升的同时缺乏相应的环保意识。     

Taxing virgin natural resources: Lessons from aggregates taxation in Europe

The objective of this review paper is to analyze the efficiency of environmentally motivated taxes on virgin raw materials. We analyze both the economic-theoretical foundations of virgin natural resource taxation, and the empirical experiences of aggregates taxes i.e., taxes on, for instance, gravel, rock, stone, etc. in three European countries. These include Sweden, Denmark and the United Kingdom. The theoretical analysis indicates that taxing natural resource output or use typically represents a ‘second-best’ policy alternative, which can be used when, for instance, the monitoring of non-point source emissions is difficult or efficient property rights regimes cannot be established. The empirical analysis shows that the European aggregate taxes have assisted in reducing virgin resource use in spite of the relatively low own-price responses. However, generators of recycled materials typically have few incentives to enhance their waste sorting activities in the presence of a tax on virgin materials. Unless additional policies to increase the supply of recycled materials are implemented, supply will not increase much even in the presence of high demand. Finally, although second-best taxes are sometimes motivated by the desire to keep administration costs low, they could come at the cost of improper incentives and of limited policy legitimacy.     

Distributional effects of environmental policies in Greece

Environmental protection policies generate an equity question concerning the fair allocation of environmental benefits and costs. This paper presents evidence from Greece during the 1980s. The findings reveal that Greek environmental policies, in the form of government self-regulatory programs, are mostly regressive in nature. At the regional level these programs combine all forms of vertical equity. Since the public sector finances the majority of related expenditures out of taxes, the regressive elements of environmental policies have been reinforced by discretionary fiscal measures and tax evasion, accompanied by inflation, which have distorted the country's progressive tax system.     

我国生态环境财税政策历史变迁及优化建议

本文系统回顾了新中国成立70年以来生态环境财税政策的历史变迁,以时间为主线,分析其在不同阶段的措施手段,对于制定完善生态环境财税政策,全面推进美丽中国建设具有重大意义。生态环境财税政策大致经历了萌芽发展、探索发展、开拓发展和快速发展四个阶段,从无到有,逐步演化,已形成种类齐全,内容丰富的政策体系,但同时也存在着支出力度和支出效率不足、事权与支出责任相适应的制度不明确、税收政策体系尚不完善等问题。本文提出了增加财政"211节能环保"科目支出规模、健全事权与支出责任相匹配的财政制度、完善环境保护税和税收优惠政策、建立基于绩效的资金分配机制等优化新时期生态环境财税政策的建议。