工业技术经济
工業技術經濟
공업기술경제
INDUSTRIAL TECHNOLOGY & ECONOMY
2014年
6期
17-25
,共9页
高耗能企业%节能减排%税收政策%增值税%消费税%资源税
高耗能企業%節能減排%稅收政策%增值稅%消費稅%資源稅
고모능기업%절능감배%세수정책%증치세%소비세%자원세
high - energy - consumption enterprises%energy saving and emission reduction%tax policy%value - added tax%con-sumption tax%resource tax
近年来，能源短缺和环境污染问题日益突出，运用税收政策来认识和解决节能减排问题一直是人们关注的焦点，也是国内外学者研究的热点。以高耗能企业1996～2012年单位产值能耗和排放以及税收收入等数据为基础，利用 Engle - Granger 方法，分析了税收对高耗能企业节能减排的政策效应，实证结果表明：用于节能减排的增值税收入在全部税收收入中的比重与中国高耗能企业单位产值能耗（或单位产值排放）显著负相关，节能减排增值税税收政策能够有效促进高耗能企业节能减排；用于节能减排的消费税和资源税收入在全部税收收入的比重与中国高耗能企业单位产值能耗（或单位产值排放）正相关，消费税和资源税节能减排政策在高耗能企业的节能减排过程中未能发挥应有的作用，并在此基础上，提出了扩大消费税和资源税征收范围，提高其征收税率，优化增值税税率，调整资源税计税依据，适时改革其价内税制度等改革措施，以促进高耗能企业节能减排税收政策效应的发挥。
近年來，能源短缺和環境汙染問題日益突齣，運用稅收政策來認識和解決節能減排問題一直是人們關註的焦點，也是國內外學者研究的熱點。以高耗能企業1996～2012年單位產值能耗和排放以及稅收收入等數據為基礎，利用 Engle - Granger 方法，分析瞭稅收對高耗能企業節能減排的政策效應，實證結果錶明：用于節能減排的增值稅收入在全部稅收收入中的比重與中國高耗能企業單位產值能耗（或單位產值排放）顯著負相關，節能減排增值稅稅收政策能夠有效促進高耗能企業節能減排；用于節能減排的消費稅和資源稅收入在全部稅收收入的比重與中國高耗能企業單位產值能耗（或單位產值排放）正相關，消費稅和資源稅節能減排政策在高耗能企業的節能減排過程中未能髮揮應有的作用，併在此基礎上，提齣瞭擴大消費稅和資源稅徵收範圍，提高其徵收稅率，優化增值稅稅率，調整資源稅計稅依據，適時改革其價內稅製度等改革措施，以促進高耗能企業節能減排稅收政策效應的髮揮。
근년래，능원단결화배경오염문제일익돌출，운용세수정책래인식화해결절능감배문제일직시인문관주적초점，야시국내외학자연구적열점。이고모능기업1996～2012년단위산치능모화배방이급세수수입등수거위기출，이용 Engle - Granger 방법，분석료세수대고모능기업절능감배적정책효응，실증결과표명：용우절능감배적증치세수입재전부세수수입중적비중여중국고모능기업단위산치능모（혹단위산치배방）현저부상관，절능감배증치세세수정책능구유효촉진고모능기업절능감배；용우절능감배적소비세화자원세수입재전부세수수입적비중여중국고모능기업단위산치능모（혹단위산치배방）정상관，소비세화자원세절능감배정책재고모능기업적절능감배과정중미능발휘응유적작용，병재차기출상，제출료확대소비세화자원세정수범위，제고기정수세솔，우화증치세세솔，조정자원세계세의거，괄시개혁기개내세제도등개혁조시，이촉진고모능기업절능감배세수정책효응적발휘。
In recent years ,energy shortage and environment pollution are increasing outstanding .Tax policy is always attentive fo-cus to recognize and solve the problem of energy saving and emission reduction ,which is also the hot topic to domestic and foreign scholars . Based on the data of energy consumption and emissions per unit output valve and tax revenue and so on from 1996 to 2012 , the paper makes an empirical analysis of the effects of China’s tax policy on energy saving and emission reduction for high - energy - consumption en-terprises with Engle - Granger method .The results show that the proportion of value - added tax revenue about energy saving and emission reduction in the whole tax revenue is significantly in negative correlation with energy consumption and emissions per unit output valve , which demonstrates value - added tax policy about energy saving and emission reduction which can promote energy saving and emission re -duction effectively .However , the proportion of consumption and resource tax revenue about energy saving and emission reduction in the whole tax revenue are in positive correlation with energy consumption and emissions per unit output valve ,which demonstrate consumption and resource tax policy do not play their proper roles .Therefore ,it is suggested to adopt a series of measures to promote the effects of tax policies ,such as expanding the scope of consumption and resource tax ,raising tax rates ,optimizing the value - added tax rates , adjust-ing tax basis on resource tax ,timely reforming tax system within price , and so on .
