【作者】 薛芳；

【导师】 邵学峰； 赵巍；

【作者基本信息】 吉林大学 ， 税收理论与政策（专业学位）， 2016， 硕士

【摘要】 改革开放以来,我国经济快速增长,但粗放型的经济增长方式也带来了日益突出的环境问题,这严重制约了经济社会的可持续发展,因此解决环境问题势在必行。发达国家运用税收手段保护环境取得了良好的效果,我国也越来越重视环境税。现在我国还没有开征独立的环境税,只是用资源税、城建税、车船税等准环境税进行调节,但这些税种的调节作用毕竟有限,开征独立的环境税、改革环境税制已是大势所趋。基于这样的社会发展背景以及效率双重红利研究缺乏的形势,本文主要从效率双重红利的角度来探讨环境税制改革对实现环境红利和效率红利的影响。本文首先厘清了效率、就业、分配这三种双重红利的相关概念,并阐释了环境税双重红利效应的理论基础,即外部性理论、税收中性理论、税收弹性理论及税收效应理论,奠定了本文写作的理论基础;其次采用定性和实证分析结合的方法,先介绍了我国现行环境税政策,根据环境现状及税制结构对我国环境税的效率双重红利效应进行定性分析,探讨环境税改革的必要性和可行性;再运用税收生产函数模型对环境税的环境红利和效率红利进行实证分析,将全国及各省市的生产总值、投资、就业、准环境税额等数据代入模型分析征收环境税对环保效率、经济产出效率和税制效率的影响;再次,介绍了OECD国家环境税制改革的实践经历,总结了美国、德国和丹麦等发达国家在征税对象、税制结构以及税收征管方面的成功经验,并指出了值得我国借鉴学习之处。分析结果表明我国现行环境税制在降低能耗,保护环境,提高资本产出,提高社会福利水平,降低资本对劳动的替代等方面的效果都还不太理想,且各省市之间差异较大。我国现行环境税制的环境效率、资本产出效率及税制效率都还有待实现,需要进一步研究如何通过环境税制改革促进效率双重红利的实现。根据前文定性定量分析结果以及国外先进经验,文章最后提出了促进实现效率双重红利的环境税制改革建议,即完善现有环境税制、开征独立的环境税、健全环境税税收征管体系、完善环境税配套措施。更多还原

【Abstract】 After the reform and opening- up, C hina has experienced rapid economic growth, However, the extensive mode of economic growth brought the serious environmental problems, and seriously restricted the sustainable economic and social development, It’s imperative to solve environmental problems. Developed countries used tax measures to protect the environment and achieved good results, C hina is also attaching more importance to environmental taxes. Now C hina doesn’t have independent environmental taxes, and resource tax, urban construction tax and vehicle registration tax play the regulatory role, but regulation of these taxes is limited, the introduction of independent environmental tax and the environmental tax reform is the general trend.Based on this background of social development and the lack of Efficiency double dividend, The paper uses the perspective of efficiency double dividend to explore the impact of environmental tax reform to achieve efficiency and environmental dividends. First, This paper clarify concepts such as efficiency, employment, and distribution double dividend, and describes the theoretical basis of environmental tax double dividend, such as externality theory, tax neutrality theory, tax elasticity theory and tax effects theory, which laid the theoretical foundation of this writing; Second, the paper combine the Qualitative and empirical analysis method. It introduces C hina’s current environmental tax policy, gives qualitative analysis on the efficiency of environmental tax double dividend based on state of the environment and tax structure, and discusses the necessity and feasibility of environmental tax reform. What’s more, it uses tax production functio n model to give empirical analysis of the environmental bonus and efficiency Bonus of environmental taxes, It affect the national and provincial GDP, investments, employment, tax and other quasi-environment data into the model to analyzes environmental taxes’ effect on environmentally efficient, economic output efficiency and tax efficiency; Third, the paper introduces OECD countries’ environmental tax reform practical experience, sums up the successful experience of these Developed countries like United States, Germany and Denmark in the object of taxation, the tax structure and tax collection and management aspects.The results show that China’s current environmental taxation’s effect is not significant in improving the capital-output, reducing energy consumption, protecting the environment, improving the level of social welfare and improving the efficiency of the tax system, and local differences are various, so further research is needed to know how to promote efficiency to achieve double dividend through environmental tax reform. Last, based on the foregoing qualitative and quantitative analysis and advanced foreign experience, we proposed tax reform proposals to achieve the double dividend of environmental efficiency. That is to improve the existing environmental taxation, the introduction of independent environmental taxes, improve tax collection and environmental tax system and improve the tax environment supporting measures.更多还原