【作者】 刘怡；

【导师】 高艳荣；

【作者基本信息】 暨南大学 ， 应用经济学 财政学， 2019， 硕士

【副题名】以石油消耗为例

【摘要】 我国石油消耗日益增加,并且进口依存度不断上升,因此降低石油消耗一直是我国能源节约工作的主要目标之一。而我国成品油消费税作为对流转环节石油深加工产品征税的税种,很多学者认为具有节约石油消耗的作用,事实上,在税收等多措施的激励下我国石油消耗并未放缓。本文通过建立VAR模型分析成品油消费税收入增速等因素与石油消费量增速以及单位GDP石油消费量增速的变动,并利用Eviews8.0进行模型的建立和检验,在分析我国消费税对石油消耗的节约效应时发现:成品油消费税收入的增长具有抑制石油消费量增长和促进单位GDP石油消费量下降的效应,但这两种效应的释放均需要一段时间的积累,具有一定的时滞性。此外,选取荷兰、立陶宛和丹麦三个国家分析了其能源产品消费税收入对节约石油消耗的效应,考察了欧盟的能源产品消费税的节能效应,对我国成品油消费税改革提出了相关建议。更多还原

【Abstract】 With the increase of the quantity of oil consuming in domestic and the raise of relying on importing oil,one of the aims of Chinese energy-saving is to reduce the quantity of oil consuming.The consumption tax of refined oil products is one category of tax which imposes on the further processing products of oil in the intermediate links,many scholars think that the tax has the function of decrease oil consumption.Actually,the growth rate of the quantity of oil consuming doesn’t slow down with the influence of tax and other factors.This paper creates VAR models to analyze the growth rate of the revenue of consumption tax of refined oil products and the growth rate of the quantity of oil consuming and the quantity of GDP unit oil consumption by the software application Eviews 8.0.It is concluded that the consumption tax of refined oil products has a trifling effect on oil consumption and the GDP unit oil consumption,only after accumulation of time,Energy-saving effect of the consumption tax of refined oil products would emerge,the effect has hysteresis.In addition,by drawing on the EU excise duties of energy system and selecting the Netherlands,Lithuania and Denmark to analyze the energy consumption tax revenues and oil consumption changes,we can learn the energy-saving effects of the EU’s excise duties of energy.Combined with empirical analysis and foreign experience,this paper puts forward relevant suggestions for China’s consumption tax of refined oil products to reform.更多还原