摘要
本文借助国家税务总局提供的减免税调查数据,在使用因子分析等方法测算节能减排效率的基础上,建立面板数据模型,在考虑经济发展水平、工业产业结构、R&D投入强度、出口依存度等节能减排的其他主要影响因素的同时,通过实证检验税收减免率与节能效率、减排效率、节能减排效率之间的关系,分析我国现行税收优惠政策的节能减排效应,包括总体分析、分地区分析两个方面。实证结果显示,无论是从全国总体看,还是分地区看,税收减免率与节能效率、减排效率、节能减排效率之间基本上都呈现出了正相关关系,但税收优惠对节能效率、减排效率、节能减排效率的提高的促进效应,只在90%的置信度下显著,或者不显著,没有达到在95%或99%的置信度下显著。这说明税收优惠可以在促进节能减排中发挥作用,但作用有限。究其原因,可能与税收优惠具有激励作用而不具有约束作用有关,要充分发挥税收在促进节能减排中的重要作用,需要激励性税收政策和约束性税收政策的有效结合。
Resource issues in China, especially energy consumption and pollution, are becoming more and more serious because of industrialization and urbanization. Tax as a method for government control of macroeconomics will play an important role in energy conservation and emission reduction. This paper used tax relief data from the State Administration of Taxation, and estimated the efficiency of energy saving and emission reduction using factor analysis methods. Our panel model included the level of economic development, industrial structure, the input intensity of research and development, export dependence, and the rate of tax reliefs, and focused on the effect of the rate of tax reliefs for energy saving and emission reduction. We use the model to explore the relationship between the rate of tax reliefs and efficiency of energy saving, tax reliefs and the efficiency of emission reduction, the rate of tax reliefs and the efficiency of energy saving and emission reduction. According to the VIF test, the model did not have serious multicollinearity. As a whole, the effects between the explanatory variables and the explained variables were consistent with other related articles, and matched the principles of resource and environmental economics. Results demonstrated that, for the overall analysis and regional analysis, there was a p.qsitive correlation between the rate of tax reliefs and the efficiency of energy saving and emission reduction. But the degree of confidence of the positive correlation was only 90%, and some were not significant under 90%. In addition, the effect of tax relief on energy saving and emission reduction was not significant under a 95% or 99% degree of confidence. We conclude that preferential tax plays a positive role in the energy saving and emission reduction, but this is limited. This is probably because the preferential tax had some incentive effects but does not result in restriction effects. To give full scopeto the preferential tax in energy saving and emission reduction, the government should combine incentive tax policy and binding tax policy.
出处
《资源科学》
CSSCI
CSCD
北大核心
2013年第2期261-267,共7页
Resources Science
基金
江苏省高校优势学科建设工程资助项目资助
关键词
税收优惠
节能减排
效应
省级面板数据
实证
Preferential tax
Energy saving and emission reduction
Efficiency
Panel data model
Empirical analysis
