發(fā)布時(shí)間：2018-03-07 01:02

  本文選題：自然生態(tài)空間　切入點(diǎn)：生態(tài)赤字稅　出處：《稅務(wù)研究》2017年08期 　論文類型：期刊論文

【摘要】：生態(tài)赤字稅是對(duì)超額占用自然生態(tài)空間造成的生態(tài)赤字征稅。在對(duì)生態(tài)赤字征稅以約束生態(tài)空間占用的同時(shí),需要減輕資本和勞動(dòng)要素的稅收負(fù)擔(dān),通過稅負(fù)轉(zhuǎn)移推動(dòng)供給側(cè)的經(jīng)濟(jì)增長(zhǎng)動(dòng)能由資源環(huán)境向勞動(dòng)和資本要素轉(zhuǎn)換。本文在量化和評(píng)估自然生態(tài)空間占用及價(jià)值基礎(chǔ)上,提出了生態(tài)赤字價(jià)值補(bǔ)償?shù)亩愂辗桨?動(dòng)態(tài)分析了征收生態(tài)赤字稅和減輕所得稅的政策效應(yīng)。結(jié)果表明:生態(tài)赤字稅方案能夠促使各部門生態(tài)赤字的結(jié)構(gòu)性減少;第一產(chǎn)業(yè)和第三產(chǎn)業(yè)就業(yè)增加,但第二產(chǎn)業(yè)未能實(shí)現(xiàn)就業(yè)紅利;經(jīng)濟(jì)增長(zhǎng)速度在短期下降后又逐漸提高,增長(zhǎng)動(dòng)能在供給側(cè)由生態(tài)占用轉(zhuǎn)向勞動(dòng)和資本增長(zhǎng)。
[Abstract]:Ecological deficit tax is a tax on ecological deficit caused by excess occupation of natural ecological space. While taxing ecological deficit to restrain ecological space occupation, it is necessary to reduce the tax burden of capital and labor elements. Through tax transfer, the kinetic energy of economic growth on the supply side is transformed from resources and environment to labor and capital elements. On the basis of quantifying and evaluating the occupation and value of natural ecological space, this paper puts forward a tax scheme to compensate the value of ecological deficit. The policy effects of ecological deficit tax collection and income tax mitigation are dynamically analyzed. The results show that the ecological deficit tax scheme can reduce the ecological deficit structure in various sectors, and increase employment in the primary and tertiary sectors. But the second industry failed to realize the employment dividend, and the economic growth rate gradually increased after a short period of decline, and the growth momentum shifted from ecological occupation to labor and capital growth on the supply side.
【作者單位】： 上海師范大學(xué)商學(xué)院;上海財(cái)經(jīng)大學(xué)公共經(jīng)濟(jì)與管理學(xué)院;上海財(cái)經(jīng)大學(xué)公共政策與治理研究院;
【基金】：國(guó)家社會(huì)科學(xué)基金項(xiàng)目“經(jīng)濟(jì)發(fā)達(dá)地區(qū)建設(shè)用地管理模式從增量化向減量化轉(zhuǎn)軌機(jī)理及政策研究”(項(xiàng)目編號(hào):15BJL159) 上海市教育委員會(huì)科研創(chuàng)新項(xiàng)目“地方政府經(jīng)營(yíng)土地政策對(duì)城鎮(zhèn)化的影響及改革研究”(項(xiàng)目編號(hào):15ZS038) 上海社會(huì)科學(xué)基金“基于自然生態(tài)空間視角的中國(guó)全國(guó)和典型省份環(huán)境稅制度構(gòu)建和政策模擬研究”(項(xiàng)目編號(hào):15GJ017) 上海財(cái)經(jīng)大學(xué)講席教授項(xiàng)目;上海財(cái)經(jīng)大學(xué)研究生創(chuàng)新基金項(xiàng)目“資源環(huán)境稅政策模擬研究:基于CGE的分析”(項(xiàng)目編號(hào):CXJJ-2013-398)資助
【分類號(hào)】：F812.42

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1 白彥鋒 王暄 中央財(cái)經(jīng)大學(xué);生態(tài)赤字是一種隱性的財(cái)政赤字[N];中國(guó)稅務(wù)報(bào);2012年

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