环境财税政策的治污效应研究——基于区域和门槛效应视角

首先参照投入—产出比,利用环保财政投入占GDP比重与环境污染综合指数之比对各区域环境财政政策治污效应系数进行测算,按系数值域把中国30个省(市)分成两个区域,区域1包括北京、甘肃、贵州等19个省市,区域2包括上海、浙江、福建等11个省市。其次分析环境财政政策、环境税收政策和中国式环境分权的治污效应并分区检验,最后对中国式环境分权和经济发展水平的门槛效应进行实证检验。结果表明:环境财政政策治污效应显著,区域1财政政策取得了更好的治污效果,中国目前车船税、城市维护建设税、土地使用税、耕地占用税、资源税及排污费等"近似"环境税种总体治污效应不显著,中国式环境分权与污染物排放显著正相关,中国式环境分权和经济发展水平对财政政策的治污效应具有显著的门槛效应,当中国式环境分权度低于-0.164、经济发展水平低于4.174时,环境财政政策具有更好的治污效果。样本期内以中国式环境分权为门槛变量时,有安徽、广西等15%的观测值位于低门槛区域,以经济发展水平为门槛变量时,有贵州、云南等10%的观测值位于低门槛区域。中国目前的能源消费结构和工业结构是加剧环境污染的重要原因,城镇化和对外开放在一定程度上助推了高污染和高排放。鉴于此应加大环境保护财政支出,提升环保财政支出占GDP的比重,单独开征环境保护税种,中央政府适度地环境集权,全面提升环境质量。

Pollution governance effect on environmental fiscal and taxation policy:based on region and threshold effect

This article,based on input-output ratio,measures the pollution control effect coefficients of regional environmental fiscal policy by using the proportion of environmental finance investment in GDP and comprehensive index of environmental pollution,and divides 30 regions in China into two parts,region 1 includes Beijing,Gansu,Guizhou and other 19 provinces,and region 2 includes Shanghai,Zhejiang,Fujian and other 11 provinces.Then it analyzes the environmental pollution control effect of environmental fiscal policy,tax policy and China environment decentralization.Finally it tests the threshold effect of China environmental decentralization and economic development level.The results indicate that the environmental pollution of fiscal policy effect is significant,and regional 1 has better treatment effect,the overall effect of approximate environmental taxes such as China's current vehicle and vessel tax city maintenance and construction tax,land use tax,resources tax and fees is not significant.Chinese environmental decentralization and pollutant emissions are positively correlated.Chinese decentralization and economic development level of fiscal policy control has a significant threshold effect.When Chinese environment decentralization degree is lower than-0.164 and the economic development level is lower than 4.174,the environmental fiscal policy has better treatment effect.In the sample period China environment decentralization is taken as the threshold variable,and 15％ observed values such as Anhui and Guangxi are in the low threshold area.With the level of economic development as the threshold variable,and Guizhou,Yunnan and other 10％ observed values are in the low threshold region.China's current energy consumption structure and industrial structure are important causes of environmental pollution.Urbanization and opening-up boost the high pollution and high emissions to a certain extent.We should increase the fiscal expenditure on environmental protection,enlarge the proportion of environmental protection expenditure in GDP,seperately levy environmental taxes,centralize environmental rights of the central government,and resolve the overcapacity,enhance the environmental quality.