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生态赤字税是对超额占用自然生态空间造成的生态赤字征税。在对生态赤字征税以约束生态空间占用的同时,需要减轻资本和劳动要素的税收负担,通过税负转移推动供给侧的经济增长动能由资源环境向劳动和资本要素转换。本文在量化和评估自然生态空间占用及价值基础上,提出了生态赤字价值补偿的税收方案,动态分析了征收生态赤字税和减轻所得税的政策效应。结果表明:生态赤字税方案能够促使各部门生态赤字的结构性减少;第一产业和第三产业就业增加,但第二产业未能实现就业红利;经济增长速度在短期下降后又逐渐提高,增长动能在供给侧由生态占用转向劳动和资本增长。
The ecological deficit tax is a tax on the ecological deficit caused by the excessive occupation of the natural ecological space. While taxing the ecological deficit to restrain the occupancy of ecological space, it is necessary to reduce the tax burden on capital and labor elements and to shift the supply-side economic growth kinetic energy from resources and environment to labor and capital elements through tax transfer. On the basis of quantifying and assessing the occupancy and value of natural ecological space, this paper proposes a tax plan to compensate for the ecological deficit value and dynamically analyzes the policy effect of imposing ecological deficit tax and reducing income tax. The results show that: the ecological deficit tax scheme can promote the structural reduction of ecological deficits in various sectors; the employment in primary and tertiary industries increases, but the secondary industry fails to realize the employment bonus; the economic growth rate gradually increases and then increases after a short period of decline Kinetic energy is shifted from labor to capital and capital growth on the supply side.