财税政策的环境治理效应研究
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摘要
中国环境污染日益严重,雾霾天气、水污染和垃圾污染呈现常态化,严重危害生态环境和群众身体健康。2014年3月5日,国务院总理李克强在第十二届全国人民代表大会第二次会议上作政府工作报告时提出,中国将改革消费税和资源税,加强环境税立法,采取一系列措施打击环境污染,并且前所未有地宣布“要像对贫困宣战一样,坚决向污染宣战”。在稳定经济增长的同时,治理环境污染,将成为政府的一项重要任务。
目前,中国关于环境治理财税政策的研究文献多集中于税收政策方面,主要从税收政策的不足,OECD国家环境税收政策的经验借鉴以及开征环境税等角度进行研究,这些成果具有一定的理论和应用价值,为本文开展研究奠定了基础。但是,基于财税结合的视角研究环境治理的文献相对较少。财政政策和税收政策作为推动环境治理的两个重要经济手段,是一个有机整体,税收政策发挥作用不明显的地方需要财政政策直接或者间接弥补,这就像拳击手的一套“组合拳”,只有财政政策和税收政策协调发挥作用,才能取得环境治理的最佳效果。
本文主要针对中国财政政策和税收政策的环境治理效应展开研究,力求回答以下几个问题：财税政策促进环境治理的作用机制是什么?中国环境财政政策和环境税收政策分别包含哪些内容?这些财税政策在环境治理中发挥了哪些作用,有哪些不足?中国财政政策的环境治理效应如何?考虑污染溢出性,财政政策的环境治理效应会发生什么变化?财政政策的环境治理效率如何?有哪些影响因素,影响程度如何?中国税收政策的环境治理效应如何?考虑污染溢出性,税收政策的环境治理效应会发生什么变化?税收优惠的环境治理效率如何?基于以上分析,中国下一步该如何进行提高环境治理效应的财税政策改革和优化?
在环境污染及其治理备受关注的今天,本文对中国环境财税政策的实施状况、环境治理效应和政策改革建议进行详尽的研究,具有一定的理论意义和现实价值。
本文共分6章,第1章导言,第2-3章是本文的研究基础,第4-5章是财政政策和税收政策的环境治理效应分析,是本文的重点,第6章是全文结论和政策建议,具体内容为：
第一章为导言。介绍研究背景、国内外文献综述、主要概念界定、研究方法与论文结构、创新与不足。
第二章为财税促进环境治理的作用机制。首先从污染治理投资、财政转移支付、政府绿色采购等方面,对财政政策促进环境治理的作用机制进行理论分析；其次,从征收排污费、征收环境税、税收优惠等方面,对税收政策促进环境治理的作用机制进行理论分析。最后,对环境财税政策与“命令——控制”行政手段、许可证交易手段进行比较。
第三章为中国环境财税政策实施状况。财政政策方面,污染治理投资、财政转移支付以及政府绿色采购的规模不断扩大,对环境治理起到一定作用,但是,与教育、卫生等公共财政支出相比,环境保护财政支出在财政支出中占比相对较低,结构有待优化,发挥作用有待加强。税收政策方面,征收资源税、消费税、城市维护建设税、城镇土地使用税和排污费等环境税费,起到了约束污染物排放的作用；给予生产者或者环保产业增值税、企业所得税等减免优惠,起到了激励节能减排的作用。但是,从总体效果看,由于各个税种设计的最初目的并不是环境治理,因此,在实践中发挥的约束和激励作用不理想,有待进一步改革。
第四章为财政政策的环境治理效应分析,是本文的研究重点。由于2007年环境保护支出才列入财政预算,缺乏细化的财政转移支付和绿色采购的统计数据,因此,本文用环境保护财政支出代表环境财政政策变量,建立一般面板模型进行回归分析,旨在研究中国财政政策的环境治理效应。考虑到污染溢出导致相邻地区环境污染的空间集聚性,建立空间计量模型对财政政策的环境治理效应进行回归分析,并将实证结果与一般面板分析结果对比。结果表明,两种模型中财政政策的环境治理效应均较为明显,增加环境保护财政支出能有效降低工业废水、工业二氧化硫和工业固体废物等污染物的排放。然后,从“投入—产出”角度,对财政政策的环境治理效率进行DEA (Data Envelopment Analysis)分析,并且对影响效率的财政分权、公众参与等因素进行Tobit面板模型实证研究。结果表明,各省(自治区、直辖市)环境治理效率差异较大,效率高低与其经济发达程度无关,与财政分权和公众参与等因素有关,应进一步采取有效措施其财政政策的提高环境治理效率。
第五章为税收政策的环境治理效应分析,也是本文的研究重点。主要从征收税费角度,对征收资源税、城市维护建设税、城镇土地使用税、耕地占用税和排污费的环境治理效应进行一般面板回归分析,并对面板模型中的影响因素进行分析。考虑到污染具有溢出性,建立空间计量模型,对征收税费的环境治理效应进行实证研究,并且把实证结果与一般面板回归结果对比分析。结果表明,征收排污费作为中国目前环境治理的重要手段,不但没有起到应有的抑制污染作用,反而与污染物排放呈正相关关系,其他各个税种的环境治理效应各不相同。从税收优惠角度,对中国税收政策的环境治理效率进行DEA实证研究。结果表明,各省(自治区、直辖市)税收优惠的治理效率差别较大,总体上效率普遍偏低,应进一步加大税收优惠政策的宣传力度,让生产者及时了解并用足优惠政策,实现税收优惠的激励目的。
第六章为结论与建议。财政政策改革方面,要继续增加财政支出规模、优化支出结构、提高污染治理投资效率；继续加大财政转移支付和政府绿色采购力度。税收政策改革方面分两步走：第一步,继续完善现有税费体系；第二步,开设新的环境税税种,重点是要合理设计税率,使生产者应纳税额高于治污成本,促使企业积极治理污染。同时,治理环境不能单靠财税政策,需要进一步加强与其他环境政策的组合以及优化选择。
本文的创新之处：
(1)基于面板模型的财税政策环境治理效应分析
财政政策方面,以2007-2012年中国大陆地区30个省(自治区、直辖市)的环境保护财政支出(包含污染治理投资、财政转移支付、政府绿色采购等手段)为解释变量,以工业废水、工业二氧化硫和工业固体废物排放量为被解释变量,加上一系列影响因素作为控制变量,进行财政政策的环境治理效应面板分析。结果表明,环境财政政策能有效抑制工业污染物的排放。
税收政策方面,对2004-2012年中国大陆地区29个省(自治区、直辖市)征收资源税、城市维护建设税、城镇土地使用税、耕地占用税和排污费的环境治理效应进行面板数据分析,并且加入政府竞争、人口规模、全社会固定资产投资等影响因素作为控制变量,结果表明,中国大部分税费的环境治理效应不明显,需要进一步改革以促进环境质量改善。
(2)基于污染溢出的财税政策环境治理效应分析
环境污染具有溢出性,导致相邻省(自治区、直辖市)的环境污染具有明显的空间集聚效应。本文在一般面板分析基础上,进一步考虑空间地理位置对环境治理效应的影响,并在空间相关性检验基础上,建立空间滞后模型分别对财政政策、税收政策的环境治理效应进行实证研究。结果表明,财政政策的环境治理空间效应明显,税收政策的环境治理空间效应表现不一。总体上,税收政策的环境治理效应不如财政政策明显,有待进一步加强和改善。
(3)财税政策的环境治理效率分析
基于“投入——产出”角度的效率分析属于效应分析的一种。财政政策方面,以各省(自治区、直辖市)的环境基础设施建设投资、工业污染源治理投资和建设项目“三同时”环保投资为投入指标,以一般工业固体废物综合利用量和废气中烟尘、粉尘、二氧化硫去除量为产出指标,对财政政策的环境治理效率进行DEA分析,并且分析了财政分权、公众参与和经济发展等因素对效率的影响。结果表明,各省(自治区、直辖市)环境治理效率差异较大,普遍偏低,应积极采取措施提高其环境治理效率。同时,对各省(自治区、直辖市)税收优惠政策的环境治理效率进行DEA分析。结果表明,税收政策的环境治理效率总体不高,需要继续加大宣传力度,普及税收优惠政策,不断提高环境治理效率。
(4)把财政政策和税收政策融合到一个体系,进行综合环境治理效应分析
从研究内容上,以往单独研究环境税的文献较多,单独研究环境财政政策的文献较少,把财政政策和税收政策融合到一个体系中进行研究的文献相对更少。从研究方法上,以往的同类文献规范研究多,实证研究少。这些文献都为本文开展研究提供了很多启发和借鉴。本文将在此基础上,把财政政策和税收政策融合到一个体系,阐述中国财税政策的实施状况,对财政政策和税收政策的环境治理效应分别进行多方法、多角度的实证研究,并提出改革建议,希望对中国环境财税政策改革有所借鉴。
China is facing increasingly serious environmental pollution. Fog and haze, water pollution and garbage pollution show normalization, and seriously harm ecological environment and people's health. China Premier Li Ke qiang made a government work report speech at the second meeting of the Twelfth National People's Congress proposed on March5,2014, and the report shows that China will reform the resource tax and consumption tax, strengthen environmental tax legislation, adopt a series of measures to combat environmental pollution, and unprecedentedly announce "resolute war on pollution the same as declared war on poverty." When keeping steady economic growth, environmental pollution governance will become actively important government tasks.
The literature on fiscal and taxation policy about environmental governance mostly focused on taxation policy, mainly from the lack of environmental taxation policy, environmental taxation Experience in OECD countries as well as collecting environmental taxation policy research perspectives. These results have certain theoretical and practical value, but also lay the foundation for the paper's research. However, relatively little research literature is from the fiscal and taxation policy perspective of environmental governance. As two important economic means, fiscal policy and taxation policy to promote environmental governance are an organic whole. Where the taxation policy is not obvious, fiscal policy measures are needed to play the role of compensation, directly or indirectly. It is like a boxer's "combination punches" only fiscal policy and taxation policy both play a coordination role to get the best environmental governance effects.
The paper analyzes the effects of environmental governance about China's current fiscal policy and taxation policy, seeking to answer the following few questions:What is the mechanism of fiscal and taxation policy in promoting environmental governance? What do Chinese environmental fiscal policy and environmental taxation policy contain? What are the effects and shortage of fiscal policy in environmental governance? How is China environmental governance effects of fiscal policy? What changes will occur in environmental governance effects of fiscal policy based pollution overflow? How is environmental governance efficiency of fiscal policy? What factors influence the efficiency? How are China environmental governance effects of taxation policy? What changes may occur of environmental effects of taxation policy considering pollution overflow? How is the efficiency of tax incentives for environmental governance? Based on the above analysis, how will the governments make the next reforms and optimization of fiscal and taxation policy to improve their environmental governance effects?
Environmental pollution and its governance are of much concern today, and the paper does exhaustive research on the development process of China's environmental fiscal and taxation policy, the policy's effects of environmental governance, and reform proposals, which has some theoretical and practical significance.
This paper is divided into six chapters. Chapter1is introduction, Chapters2-3are the foundation of the study, Chapters4-5are about environmental governance effects of fiscal policy and taxation policy, as well as the core content of this paper, and Chapter6is the conclusion and policy recommendations. These details are as follows:
Chapter1is introduction, which mainly presents research background, literature review both at home and abroad, the main concept definition, research methods and the paper's structure, innovation and inadequacies.
Chapter2is the mechanism analysis of promoting environmental governance of fiscal and taxation policy. Firstly, from the fiscal governance investment, fiscal transfer payment, government green procurement and other aspects of fiscal policy, the paper analyzes theoretically the environmental governance mechanisms of fiscal policy. Secondly, from sewage charges, environmental taxes, tax incentives and other aspects of taxation policy, theoretical analysis of the mechanism promoting environmental governance is made. Finally, the paper compares fiscal and taxation policy with "Command-Control" administrative means and market means of permit trading.
Chapter3is the implementation status of China's fiscal and taxation policy about environment governance. From fiscal aspect, the pollution control investment, fiscal transfer payment as well as government green procurement, as the expanded size, theis policy play a role in environmental governance. Compared with the education, health and other public expenditure, the proportion of fiscal expenditure about environmental protection is relatively low in all the fiscal expenditure, and its structure needs to be optimized, and its role in treating pollution needs to be strengthened. From taxation aspect, levying resource tax, consumption tax, urban maintenance and construction tax, urban land use tax and sewage charges, plays a role in constraints of producers'pollutant emission. It plays a key role in incentives to energy conservation that giving tax breaks to the producers or environmental protection industry about value added tax, corporate income tax and so on. However, as far as the overall effect is concerned, as the initial set purpose of various taxes is not environmental governance, therefore, constraints and incentives don't play an ideal role, so the further reforms are needed in practices
Chapter4is effect analysis of fiscal policy's promoting environmental governance, which is the focus of the study. Since environmental protection expenditure was included in the budget until2007, and there are no more detailed fiscal data about transfer payment, green procurement, therefore, the paper chooses fiscal expenditures about environmental protection on behalf of the environmental fiscal policy variables. Based on that, the paper establishes panel regression models to analyze environmental governance effects of fiscal policy. Taking into account the pollution overflow and environmental pollution's spatial clustering among adjacent areas, the paper establishes spatial econometric model to analyze the effects of fiscal policy, comparing the result with the panel's findings. The empirical results show that the environmental governance effects of fiscal policy in two models are obvious, and increased environmental spending can effectively reduce emissions of industrial waste water, industrial sulfur dioxide and industrial solid waste. Meanwhile, from input-output point of view, the paper analyzes fiscal policy effects by establishing DEA efficiency analysis (Data Envelopment Analysis) and the efficiency's impact of the fiscal decentralization, public participation and other factors by empirical research of Tobit panel models. The empirical results show large differences of environmental efficiency among provinces, independent of the level of their economic development level, and concerned with fiscal decentralization, public participation and economic development and other factors. The provinces should take active measures to further improve the efficiency of environmental governance.
Chapter5is the effect of taxation policys'promoting environmental governance, which is the focus of the study. First, from the perspective of levying taxes and fee, the paper analyzes the environmental governance effects of levying on resource tax, urban maintenance and construction tax, urban land use tax, sewage charges and arable land occupation tax by panel data regression models. Meanwhile, the influence factors are analyzed in the models. Then, taking into account the pollution overflow, the paper establishes spatial econometric models for the environmental governance effects of levying taxes and fee. At the same time, the paper compares the results with the panel model findings. Finally, from the perspective of tax incentives, the paper establishes DEA model to analyze environmental efficiency of taxation policy. The empirical results show that the provincial efficiency of environmental governance varies greatly, and overall, the efficiency is low. From now on, the propaganda and popularization of tax incentives should be increased, so that the producers can timely understand and use sufficiently tax incentives, so as to realize the preferential tax's incentive purposes.
Chapter6is conclusions and suggestions. In terms of fiscal reform, the paper proposes that China should continue to increase the fiscal spending size, optimize the structure of expenditures and raise the efficiency of fiscal investment about pollution governance; and should continue to increase fiscal transfer payments and government green procurement efforts. In terms of taxation reform which should be executed in two steps:the first step is to continue to improve the existing tax system; the second step is the creation of a new environment taxation, and the focus is to raise its tax rates higher than marginal pollution control costs of the producers. Meanwhile, environmental governance can not only rely on fiscal and taxation policy, and it is needed to further strengthen the combination of fiscal and taxation policy and other environmental policy and optimized choice of the environmental policy.
Innovations of the study mainly embody on:
The first innovation is environmental governance effects analysis of fiscal policy based on panel data models. In terms of fiscal policy, the paper using2007-2012data from China's mainland30provinces (autonomous regions and municipalities) to establish environmental governance effects panel models. The explanatory variables include environmental protection expenditure data including pollution control investment, fiscal transfer payment and government green procurement. And the explanatory variables include industrial wastewater, industrial sulfur dioxide, and solid waste emissions, plus a series of impacting factors as control variables. The empirical results show that environmental fiscal policy can be effective in reducing emissions of industrial pollutants. In terms of Taxation policy, for2004to2012China mainland29provinces (autonomous regions and municipalities) resource tax, urban maintenance and construction tax, urban land use tax, farmland occupation tax effects of environmental governance and sewage charges were panel data analysis, and added tax competition, factors of population size, total fixed asset investment as a control variable, empirical results show that most of our environmental governance effect of taxes is not obvious, the need for further reforms to improve environmental quality.
The second innovation is the environmental governance effects analysis of fiscal and taxation policy based on pollution overflow. Pollution Overflow causes environmental pollution space adjacent agglomeration effects among provinces (autonomous regions and municipalities). This paper further takes into account the environmental governance impact of spatial location on the basis of the panel analysis. On the basis of relevance inspection, the paper establishes spatial lag models, in order to empirically research environmental governance effects of fiscal and taxation policy. The results show that the spatial effect of fiscal environmental governance is significant, of taxation environmental governance are mixed. Overall, the environmental governance effects of fiscal policy better than taxation policy, and they are needed to be further strengthened and improved.
The third innovation is environmental governance efficiency analysis of fiscal and taxation policy. Efficiency based on "input-output" angle belongs to effect. In terms of fiscal policy, the paper sets environmental infrastructure construction investment, industrial pollution control investment and construction projects,"three simultaneous" green investment of the provinces (autonomous regions and municipalities) as input indicators, meanwhile, sets general industrial utilization of solid waste and removal amount of soot, dust and sulfur dioxide as output indicators. And based on that, DEA model is used to analyze the efficiency of fiscal policy. The results show that the differences among the environmental efficiency of the provinces (autonomous regions and municipalities) are large and generally low, and show the impact of the factors of fiscal decentralization, public participation and economic development. And the provinces (autonomous regions and municipalities) should take active measures to further improve environmental governance efficiency. Meanwhile, DEA model is used to analyze environmental governance efficiency of taxation incentives among the provinces (autonomous regions and municipalities). The results show that the taxation policy's environmental governance efficiency is not high. The paper proposes that publicity and popularity of the tax incentives are needed to improve environmental governance efficiency.
The fourth innovation is integrating the fiscal policy and taxation policy into a comprehensive system to analyze the environmental governance analysis. From the research contents, there are much separate study on environmental taxes previously, and few separate study on fiscal policy previously, and fewer comprehensive study on fiscal policy and taxation policy. From the research methods, most of the previous literature's research methods are normative research, few are empirical research methods. Previous research literature on this theme provides a lot of inspiration for this paper. Based on previous literature, this paper will integrate fiscal and tax policy into a system, describe the implementation status of Chinese fiscal and taxation policy, and respectively make empirical research on the environmental governance effects of fiscal policy and taxation policy from multiple perspectives and methods. At last, the paper will put forward the suggestions about the reform of the fiscal policy and taxation policy, which will have certain reference significance to China's fiscal and taxation system reform about environmental governance.
目前,中国关于环境治理财税政策的研究文献多集中于税收政策方面,主要从税收政策的不足,OECD国家环境税收政策的经验借鉴以及开征环境税等角度进行研究,这些成果具有一定的理论和应用价值,为本文开展研究奠定了基础。但是,基于财税结合的视角研究环境治理的文献相对较少。财政政策和税收政策作为推动环境治理的两个重要经济手段,是一个有机整体,税收政策发挥作用不明显的地方需要财政政策直接或者间接弥补,这就像拳击手的一套“组合拳”,只有财政政策和税收政策协调发挥作用,才能取得环境治理的最佳效果。
本文主要针对中国财政政策和税收政策的环境治理效应展开研究,力求回答以下几个问题：财税政策促进环境治理的作用机制是什么?中国环境财政政策和环境税收政策分别包含哪些内容?这些财税政策在环境治理中发挥了哪些作用,有哪些不足?中国财政政策的环境治理效应如何?考虑污染溢出性,财政政策的环境治理效应会发生什么变化?财政政策的环境治理效率如何?有哪些影响因素,影响程度如何?中国税收政策的环境治理效应如何?考虑污染溢出性,税收政策的环境治理效应会发生什么变化?税收优惠的环境治理效率如何?基于以上分析,中国下一步该如何进行提高环境治理效应的财税政策改革和优化?
在环境污染及其治理备受关注的今天,本文对中国环境财税政策的实施状况、环境治理效应和政策改革建议进行详尽的研究,具有一定的理论意义和现实价值。
本文共分6章,第1章导言,第2-3章是本文的研究基础,第4-5章是财政政策和税收政策的环境治理效应分析,是本文的重点,第6章是全文结论和政策建议,具体内容为：
第一章为导言。介绍研究背景、国内外文献综述、主要概念界定、研究方法与论文结构、创新与不足。
第二章为财税促进环境治理的作用机制。首先从污染治理投资、财政转移支付、政府绿色采购等方面,对财政政策促进环境治理的作用机制进行理论分析；其次,从征收排污费、征收环境税、税收优惠等方面,对税收政策促进环境治理的作用机制进行理论分析。最后,对环境财税政策与“命令——控制”行政手段、许可证交易手段进行比较。
第三章为中国环境财税政策实施状况。财政政策方面,污染治理投资、财政转移支付以及政府绿色采购的规模不断扩大,对环境治理起到一定作用,但是,与教育、卫生等公共财政支出相比,环境保护财政支出在财政支出中占比相对较低,结构有待优化,发挥作用有待加强。税收政策方面,征收资源税、消费税、城市维护建设税、城镇土地使用税和排污费等环境税费,起到了约束污染物排放的作用；给予生产者或者环保产业增值税、企业所得税等减免优惠,起到了激励节能减排的作用。但是,从总体效果看,由于各个税种设计的最初目的并不是环境治理,因此,在实践中发挥的约束和激励作用不理想,有待进一步改革。
第四章为财政政策的环境治理效应分析,是本文的研究重点。由于2007年环境保护支出才列入财政预算,缺乏细化的财政转移支付和绿色采购的统计数据,因此,本文用环境保护财政支出代表环境财政政策变量,建立一般面板模型进行回归分析,旨在研究中国财政政策的环境治理效应。考虑到污染溢出导致相邻地区环境污染的空间集聚性,建立空间计量模型对财政政策的环境治理效应进行回归分析,并将实证结果与一般面板分析结果对比。结果表明,两种模型中财政政策的环境治理效应均较为明显,增加环境保护财政支出能有效降低工业废水、工业二氧化硫和工业固体废物等污染物的排放。然后,从“投入—产出”角度,对财政政策的环境治理效率进行DEA (Data Envelopment Analysis)分析,并且对影响效率的财政分权、公众参与等因素进行Tobit面板模型实证研究。结果表明,各省(自治区、直辖市)环境治理效率差异较大,效率高低与其经济发达程度无关,与财政分权和公众参与等因素有关,应进一步采取有效措施其财政政策的提高环境治理效率。
第五章为税收政策的环境治理效应分析,也是本文的研究重点。主要从征收税费角度,对征收资源税、城市维护建设税、城镇土地使用税、耕地占用税和排污费的环境治理效应进行一般面板回归分析,并对面板模型中的影响因素进行分析。考虑到污染具有溢出性,建立空间计量模型,对征收税费的环境治理效应进行实证研究,并且把实证结果与一般面板回归结果对比分析。结果表明,征收排污费作为中国目前环境治理的重要手段,不但没有起到应有的抑制污染作用,反而与污染物排放呈正相关关系,其他各个税种的环境治理效应各不相同。从税收优惠角度,对中国税收政策的环境治理效率进行DEA实证研究。结果表明,各省(自治区、直辖市)税收优惠的治理效率差别较大,总体上效率普遍偏低,应进一步加大税收优惠政策的宣传力度,让生产者及时了解并用足优惠政策,实现税收优惠的激励目的。
第六章为结论与建议。财政政策改革方面,要继续增加财政支出规模、优化支出结构、提高污染治理投资效率；继续加大财政转移支付和政府绿色采购力度。税收政策改革方面分两步走：第一步,继续完善现有税费体系；第二步,开设新的环境税税种,重点是要合理设计税率,使生产者应纳税额高于治污成本,促使企业积极治理污染。同时,治理环境不能单靠财税政策,需要进一步加强与其他环境政策的组合以及优化选择。
本文的创新之处：
(1)基于面板模型的财税政策环境治理效应分析
财政政策方面,以2007-2012年中国大陆地区30个省(自治区、直辖市)的环境保护财政支出(包含污染治理投资、财政转移支付、政府绿色采购等手段)为解释变量,以工业废水、工业二氧化硫和工业固体废物排放量为被解释变量,加上一系列影响因素作为控制变量,进行财政政策的环境治理效应面板分析。结果表明,环境财政政策能有效抑制工业污染物的排放。
税收政策方面,对2004-2012年中国大陆地区29个省(自治区、直辖市)征收资源税、城市维护建设税、城镇土地使用税、耕地占用税和排污费的环境治理效应进行面板数据分析,并且加入政府竞争、人口规模、全社会固定资产投资等影响因素作为控制变量,结果表明,中国大部分税费的环境治理效应不明显,需要进一步改革以促进环境质量改善。
(2)基于污染溢出的财税政策环境治理效应分析
环境污染具有溢出性,导致相邻省(自治区、直辖市)的环境污染具有明显的空间集聚效应。本文在一般面板分析基础上,进一步考虑空间地理位置对环境治理效应的影响,并在空间相关性检验基础上,建立空间滞后模型分别对财政政策、税收政策的环境治理效应进行实证研究。结果表明,财政政策的环境治理空间效应明显,税收政策的环境治理空间效应表现不一。总体上,税收政策的环境治理效应不如财政政策明显,有待进一步加强和改善。
(3)财税政策的环境治理效率分析
基于“投入——产出”角度的效率分析属于效应分析的一种。财政政策方面,以各省(自治区、直辖市)的环境基础设施建设投资、工业污染源治理投资和建设项目“三同时”环保投资为投入指标,以一般工业固体废物综合利用量和废气中烟尘、粉尘、二氧化硫去除量为产出指标,对财政政策的环境治理效率进行DEA分析,并且分析了财政分权、公众参与和经济发展等因素对效率的影响。结果表明,各省(自治区、直辖市)环境治理效率差异较大,普遍偏低,应积极采取措施提高其环境治理效率。同时,对各省(自治区、直辖市)税收优惠政策的环境治理效率进行DEA分析。结果表明,税收政策的环境治理效率总体不高,需要继续加大宣传力度,普及税收优惠政策,不断提高环境治理效率。
(4)把财政政策和税收政策融合到一个体系,进行综合环境治理效应分析
从研究内容上,以往单独研究环境税的文献较多,单独研究环境财政政策的文献较少,把财政政策和税收政策融合到一个体系中进行研究的文献相对更少。从研究方法上,以往的同类文献规范研究多,实证研究少。这些文献都为本文开展研究提供了很多启发和借鉴。本文将在此基础上,把财政政策和税收政策融合到一个体系,阐述中国财税政策的实施状况,对财政政策和税收政策的环境治理效应分别进行多方法、多角度的实证研究,并提出改革建议,希望对中国环境财税政策改革有所借鉴。
China is facing increasingly serious environmental pollution. Fog and haze, water pollution and garbage pollution show normalization, and seriously harm ecological environment and people's health. China Premier Li Ke qiang made a government work report speech at the second meeting of the Twelfth National People's Congress proposed on March5,2014, and the report shows that China will reform the resource tax and consumption tax, strengthen environmental tax legislation, adopt a series of measures to combat environmental pollution, and unprecedentedly announce "resolute war on pollution the same as declared war on poverty." When keeping steady economic growth, environmental pollution governance will become actively important government tasks.
The literature on fiscal and taxation policy about environmental governance mostly focused on taxation policy, mainly from the lack of environmental taxation policy, environmental taxation Experience in OECD countries as well as collecting environmental taxation policy research perspectives. These results have certain theoretical and practical value, but also lay the foundation for the paper's research. However, relatively little research literature is from the fiscal and taxation policy perspective of environmental governance. As two important economic means, fiscal policy and taxation policy to promote environmental governance are an organic whole. Where the taxation policy is not obvious, fiscal policy measures are needed to play the role of compensation, directly or indirectly. It is like a boxer's "combination punches" only fiscal policy and taxation policy both play a coordination role to get the best environmental governance effects.
The paper analyzes the effects of environmental governance about China's current fiscal policy and taxation policy, seeking to answer the following few questions:What is the mechanism of fiscal and taxation policy in promoting environmental governance? What do Chinese environmental fiscal policy and environmental taxation policy contain? What are the effects and shortage of fiscal policy in environmental governance? How is China environmental governance effects of fiscal policy? What changes will occur in environmental governance effects of fiscal policy based pollution overflow? How is environmental governance efficiency of fiscal policy? What factors influence the efficiency? How are China environmental governance effects of taxation policy? What changes may occur of environmental effects of taxation policy considering pollution overflow? How is the efficiency of tax incentives for environmental governance? Based on the above analysis, how will the governments make the next reforms and optimization of fiscal and taxation policy to improve their environmental governance effects?
Environmental pollution and its governance are of much concern today, and the paper does exhaustive research on the development process of China's environmental fiscal and taxation policy, the policy's effects of environmental governance, and reform proposals, which has some theoretical and practical significance.
This paper is divided into six chapters. Chapter1is introduction, Chapters2-3are the foundation of the study, Chapters4-5are about environmental governance effects of fiscal policy and taxation policy, as well as the core content of this paper, and Chapter6is the conclusion and policy recommendations. These details are as follows:
Chapter1is introduction, which mainly presents research background, literature review both at home and abroad, the main concept definition, research methods and the paper's structure, innovation and inadequacies.
Chapter2is the mechanism analysis of promoting environmental governance of fiscal and taxation policy. Firstly, from the fiscal governance investment, fiscal transfer payment, government green procurement and other aspects of fiscal policy, the paper analyzes theoretically the environmental governance mechanisms of fiscal policy. Secondly, from sewage charges, environmental taxes, tax incentives and other aspects of taxation policy, theoretical analysis of the mechanism promoting environmental governance is made. Finally, the paper compares fiscal and taxation policy with "Command-Control" administrative means and market means of permit trading.
Chapter3is the implementation status of China's fiscal and taxation policy about environment governance. From fiscal aspect, the pollution control investment, fiscal transfer payment as well as government green procurement, as the expanded size, theis policy play a role in environmental governance. Compared with the education, health and other public expenditure, the proportion of fiscal expenditure about environmental protection is relatively low in all the fiscal expenditure, and its structure needs to be optimized, and its role in treating pollution needs to be strengthened. From taxation aspect, levying resource tax, consumption tax, urban maintenance and construction tax, urban land use tax and sewage charges, plays a role in constraints of producers'pollutant emission. It plays a key role in incentives to energy conservation that giving tax breaks to the producers or environmental protection industry about value added tax, corporate income tax and so on. However, as far as the overall effect is concerned, as the initial set purpose of various taxes is not environmental governance, therefore, constraints and incentives don't play an ideal role, so the further reforms are needed in practices
Chapter4is effect analysis of fiscal policy's promoting environmental governance, which is the focus of the study. Since environmental protection expenditure was included in the budget until2007, and there are no more detailed fiscal data about transfer payment, green procurement, therefore, the paper chooses fiscal expenditures about environmental protection on behalf of the environmental fiscal policy variables. Based on that, the paper establishes panel regression models to analyze environmental governance effects of fiscal policy. Taking into account the pollution overflow and environmental pollution's spatial clustering among adjacent areas, the paper establishes spatial econometric model to analyze the effects of fiscal policy, comparing the result with the panel's findings. The empirical results show that the environmental governance effects of fiscal policy in two models are obvious, and increased environmental spending can effectively reduce emissions of industrial waste water, industrial sulfur dioxide and industrial solid waste. Meanwhile, from input-output point of view, the paper analyzes fiscal policy effects by establishing DEA efficiency analysis (Data Envelopment Analysis) and the efficiency's impact of the fiscal decentralization, public participation and other factors by empirical research of Tobit panel models. The empirical results show large differences of environmental efficiency among provinces, independent of the level of their economic development level, and concerned with fiscal decentralization, public participation and economic development and other factors. The provinces should take active measures to further improve the efficiency of environmental governance.
Chapter5is the effect of taxation policys'promoting environmental governance, which is the focus of the study. First, from the perspective of levying taxes and fee, the paper analyzes the environmental governance effects of levying on resource tax, urban maintenance and construction tax, urban land use tax, sewage charges and arable land occupation tax by panel data regression models. Meanwhile, the influence factors are analyzed in the models. Then, taking into account the pollution overflow, the paper establishes spatial econometric models for the environmental governance effects of levying taxes and fee. At the same time, the paper compares the results with the panel model findings. Finally, from the perspective of tax incentives, the paper establishes DEA model to analyze environmental efficiency of taxation policy. The empirical results show that the provincial efficiency of environmental governance varies greatly, and overall, the efficiency is low. From now on, the propaganda and popularization of tax incentives should be increased, so that the producers can timely understand and use sufficiently tax incentives, so as to realize the preferential tax's incentive purposes.
Chapter6is conclusions and suggestions. In terms of fiscal reform, the paper proposes that China should continue to increase the fiscal spending size, optimize the structure of expenditures and raise the efficiency of fiscal investment about pollution governance; and should continue to increase fiscal transfer payments and government green procurement efforts. In terms of taxation reform which should be executed in two steps:the first step is to continue to improve the existing tax system; the second step is the creation of a new environment taxation, and the focus is to raise its tax rates higher than marginal pollution control costs of the producers. Meanwhile, environmental governance can not only rely on fiscal and taxation policy, and it is needed to further strengthen the combination of fiscal and taxation policy and other environmental policy and optimized choice of the environmental policy.
Innovations of the study mainly embody on:
The first innovation is environmental governance effects analysis of fiscal policy based on panel data models. In terms of fiscal policy, the paper using2007-2012data from China's mainland30provinces (autonomous regions and municipalities) to establish environmental governance effects panel models. The explanatory variables include environmental protection expenditure data including pollution control investment, fiscal transfer payment and government green procurement. And the explanatory variables include industrial wastewater, industrial sulfur dioxide, and solid waste emissions, plus a series of impacting factors as control variables. The empirical results show that environmental fiscal policy can be effective in reducing emissions of industrial pollutants. In terms of Taxation policy, for2004to2012China mainland29provinces (autonomous regions and municipalities) resource tax, urban maintenance and construction tax, urban land use tax, farmland occupation tax effects of environmental governance and sewage charges were panel data analysis, and added tax competition, factors of population size, total fixed asset investment as a control variable, empirical results show that most of our environmental governance effect of taxes is not obvious, the need for further reforms to improve environmental quality.
The second innovation is the environmental governance effects analysis of fiscal and taxation policy based on pollution overflow. Pollution Overflow causes environmental pollution space adjacent agglomeration effects among provinces (autonomous regions and municipalities). This paper further takes into account the environmental governance impact of spatial location on the basis of the panel analysis. On the basis of relevance inspection, the paper establishes spatial lag models, in order to empirically research environmental governance effects of fiscal and taxation policy. The results show that the spatial effect of fiscal environmental governance is significant, of taxation environmental governance are mixed. Overall, the environmental governance effects of fiscal policy better than taxation policy, and they are needed to be further strengthened and improved.
The third innovation is environmental governance efficiency analysis of fiscal and taxation policy. Efficiency based on "input-output" angle belongs to effect. In terms of fiscal policy, the paper sets environmental infrastructure construction investment, industrial pollution control investment and construction projects,"three simultaneous" green investment of the provinces (autonomous regions and municipalities) as input indicators, meanwhile, sets general industrial utilization of solid waste and removal amount of soot, dust and sulfur dioxide as output indicators. And based on that, DEA model is used to analyze the efficiency of fiscal policy. The results show that the differences among the environmental efficiency of the provinces (autonomous regions and municipalities) are large and generally low, and show the impact of the factors of fiscal decentralization, public participation and economic development. And the provinces (autonomous regions and municipalities) should take active measures to further improve environmental governance efficiency. Meanwhile, DEA model is used to analyze environmental governance efficiency of taxation incentives among the provinces (autonomous regions and municipalities). The results show that the taxation policy's environmental governance efficiency is not high. The paper proposes that publicity and popularity of the tax incentives are needed to improve environmental governance efficiency.
The fourth innovation is integrating the fiscal policy and taxation policy into a comprehensive system to analyze the environmental governance analysis. From the research contents, there are much separate study on environmental taxes previously, and few separate study on fiscal policy previously, and fewer comprehensive study on fiscal policy and taxation policy. From the research methods, most of the previous literature's research methods are normative research, few are empirical research methods. Previous research literature on this theme provides a lot of inspiration for this paper. Based on previous literature, this paper will integrate fiscal and tax policy into a system, describe the implementation status of Chinese fiscal and taxation policy, and respectively make empirical research on the environmental governance effects of fiscal policy and taxation policy from multiple perspectives and methods. At last, the paper will put forward the suggestions about the reform of the fiscal policy and taxation policy, which will have certain reference significance to China's fiscal and taxation system reform about environmental governance.
引文
① 《环境空气质量标准》(GB3095-2012)于2012年2月发布,将于2016年1月1日起在全国实施。
② International Energy Agency.CO2 Emission from Fuel Combustion Highlights[R].Paris:IEA,2012.
① 转引自：2012中国环境公报发布,水环境质量不容乐观.南方周末,2013年6月4口。
② 转引自：环保部：我国2.8亿居民使用不安全饮用水.中国青年网,2014年03月15日.
③ 转引自：人民日报,2005年04月08日,第16版.
④ 转引自：雾霾中国[J].南方周末,2013年1月15日。
① 由于环境规制和环境财税政策的内涵有很多交叉,因此,环境规制的文献也一并在此进行述评。
① 杨洪刚.中国环境政策工具的实施效果与优化选择[M].上海：复旦大学出版社,2009.第22页。
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② European Commission. Green Public proceurement in Europe:Final Report [EB/OL],2006, http://ec.europa.eu.
① 满分为100分,下同。
② 曹颖、王金南、曹国志,曹东.中国在全球环境绩效指数排名中持续偏后的原因分析[J].环境污染与防治,2010(12)。
① 数据来源：中国统计年鉴。
② 王鹏.财政转移支付制度改革研究[D].吉林大学博士学位论文,2012.
③ 含税收返还和转移支付。
① 2013年中央对地方政府环境保护支出的转移支付预算达到2007.57亿元,预算数为2012年实际执行数的103%。
① 朱庆华,田凤权.影响绿色政府采购制约因素的实证分析[J].科技与管理,2011(2)：26-31.
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② 比如,加强市政地下管网建设和改造；加强污水和生活垃圾处理及再生利用设施建设：加强生态环境建设,提升绿地蓄洪排涝、补充地下水等功能。来自：肖琼.政府采购公共服务下的环境服务业形势http://news. solidwaste.com.cn/view/id_49041.2013年8月8日.
① 游艇征收消费税的原因是属于奢侈品、能耗高。
② 具体税率为：气缸容量(排气量,下同)在1.0升(含1.0升)以下的1%；气缸容量在1.0升以上至1.5升(含1.5升)的3%；气缸容量在1.5升以上至2.0升(含2.0升)的5%；气缸容量在2.0升以上至2.5升(含2.5升)的9%；气缸容量在2.5升以上至3.0升(含3.0升)的12%；气缸容量在3.0升以上至4.0升(含4.0升)的25%；气缸容量在4.0升以上的40%。
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① 资料来源：中国资源税改革迈出实际步伐,新疆首试点http://gb.cri.cn/27824/2010/06/10/5187s288 2320. htm.2010-06-10.
① 300余种“双高”产品被取消出口退税http://www.legaldaily.com.cn/executive/content/2014-01/26/content_5232326.html.node=32120.
① 财税[2008]48号文件。
② 符合条件的环境保护、节能节水项目,包括节能减排技术改造、公共污水处理、公共垃圾处理、海水淡化等。
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① 并非所有资源都从价计征。体积大、价值小,价格变化幅度不大的资源,没有必要实行从价计征。
② 国税总局.煤炭资源税从价计征办法很快出台[N].上海证券报(广州).2014年3月11日.
③ 2009年,化学电池总产量约335亿只,超过全球电池总产量的一半；太阳能电池总产量超过4000MW,达到全球总产量的40%；我国年平均消费电池80亿只,废弃量约为40亿只。电池产业发展导致电池行业环境污染事件接连不断。
① 刘喜丽.税收促进节能减排研究[D].山东大学博士学位论文,2010年.
① 重点给予税收优惠照顾的环保产业包括,节能产业、资源循环利用产业和污染治理产业。
② 2011年,“十二五”规划提出,要积极推进环境税费改革,选择防治任务繁重、技术标准成熟的税目开征环境保护税,逐步扩大征收范围。2012年,财政部提出将排污收费改为征收环境税,以增强企业环保意识,增加企业污染环境的代价,引导企业转变生产方式、节能减排,实现可持续发展。
数据来自：周剑,何建坤.北欧国家碳税政策的研究及启示[J].环境保护,2008(23)：71.
① 高萍.我国环境税收制度建设的理论基础与政策措施[J].税务研究，2013(8)：52-57.
② 转引自：水资源保护很有意义,应征收水污染税.中国经济新闻网,2013年2月19日.
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② 转引自：环保部：我国2.8亿居民使用不安全饮用水.中国青年网,2014年03月15日.
③ 转引自：人民日报,2005年04月08日,第16版.
④ 转引自：雾霾中国[J].南方周末,2013年1月15日。
① 由于环境规制和环境财税政策的内涵有很多交叉,因此,环境规制的文献也一并在此进行述评。
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② European Commission. Green Public proceurement in Europe:Final Report [EB/OL],2006, http://ec.europa.eu.
① 满分为100分,下同。
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① 数据来源：中国统计年鉴。
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③ 含税收返还和转移支付。
① 2013年中央对地方政府环境保护支出的转移支付预算达到2007.57亿元,预算数为2012年实际执行数的103%。
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② 比如,加强市政地下管网建设和改造；加强污水和生活垃圾处理及再生利用设施建设：加强生态环境建设,提升绿地蓄洪排涝、补充地下水等功能。来自：肖琼.政府采购公共服务下的环境服务业形势http://news. solidwaste.com.cn/view/id_49041.2013年8月8日.
① 游艇征收消费税的原因是属于奢侈品、能耗高。
② 具体税率为：气缸容量(排气量,下同)在1.0升(含1.0升)以下的1%；气缸容量在1.0升以上至1.5升(含1.5升)的3%；气缸容量在1.5升以上至2.0升(含2.0升)的5%；气缸容量在2.0升以上至2.5升(含2.5升)的9%；气缸容量在2.5升以上至3.0升(含3.0升)的12%；气缸容量在3.0升以上至4.0升(含4.0升)的25%；气缸容量在4.0升以上的40%。
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① 资料来源：中国资源税改革迈出实际步伐,新疆首试点http://gb.cri.cn/27824/2010/06/10/5187s288 2320. htm.2010-06-10.
① 300余种“双高”产品被取消出口退税http://www.legaldaily.com.cn/executive/content/2014-01/26/content_5232326.html.node=32120.
① 财税[2008]48号文件。
② 符合条件的环境保护、节能节水项目,包括节能减排技术改造、公共污水处理、公共垃圾处理、海水淡化等。
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② 王毅.环保投入占GDP比重应尽快提高至3%[N].经济日报.2013年4月15日.
巨文聪.BOT模式和政府投资模式下污水处理项目的实证对比研究[J].中国环境管理,2011(4).
罗秦.世界性环境税的最新发展与我国的应对[J].税务研究,2013(5)：28-30.
① 并非所有资源都从价计征。体积大、价值小,价格变化幅度不大的资源,没有必要实行从价计征。
② 国税总局.煤炭资源税从价计征办法很快出台[N].上海证券报(广州).2014年3月11日.
③ 2009年,化学电池总产量约335亿只,超过全球电池总产量的一半；太阳能电池总产量超过4000MW,达到全球总产量的40%；我国年平均消费电池80亿只,废弃量约为40亿只。电池产业发展导致电池行业环境污染事件接连不断。
① 刘喜丽.税收促进节能减排研究[D].山东大学博士学位论文,2010年.
① 重点给予税收优惠照顾的环保产业包括,节能产业、资源循环利用产业和污染治理产业。
② 2011年,“十二五”规划提出,要积极推进环境税费改革,选择防治任务繁重、技术标准成熟的税目开征环境保护税,逐步扩大征收范围。2012年,财政部提出将排污收费改为征收环境税,以增强企业环保意识,增加企业污染环境的代价,引导企业转变生产方式、节能减排,实现可持续发展。
数据来自：周剑,何建坤.北欧国家碳税政策的研究及启示[J].环境保护,2008(23)：71.
① 高萍.我国环境税收制度建设的理论基础与政策措施[J].税务研究，2013(8)：52-57.
② 转引自：水资源保护很有意义,应征收水污染税.中国经济新闻网,2013年2月19日.
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