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从理论和国外实践两个角度看,对能源产品征税能够起到抑制能源消费、环境保护等作用。我国对能源产品征税能否起到同样的作用呢?成品油消费税是我国对能源产品征税的主要手段之一,对其效应进行分析得出的结果,能够在一定程度上反映我国对能源产品征税的政策效应。因此,本文重点研究汽油和柴油的需求弹性,分析成品油消费税对降低能源消费以及环境保护等方面的作用。研究发现:1.我国对能源产品征税是解决能源问题、保护环境的有力手段,但税收政策节能减排的效果要在一段时间之后才能凸显;2.对汽油和柴油征税所产生的抑制能源消费的作用在效果上是有差别的。这一结果意味着,我们在进行消费税改革时在税目税率等问题上不能按照统一标准一刀切,要根据具体效应情况区别对待。
From the perspectives of theory and practice abroad, the taxation of energy products can play a role of restraining energy consumption and environmental protection. China’s taxation of energy products can play the same role? Consumption tax of refined oil products is one of the main means of taxation of energy products in China, the analysis of its effects derived from the results to a certain extent, reflect China’s energy Policy Effect of Product Taxation. Therefore, this paper focuses on the demand elasticity of gasoline and diesel and analyzes the role of refined oil consumption tax in reducing energy consumption and environmental protection. The findings are as follows: (1) China’s taxation on energy products is a powerful solution to energy problems and environmental protection, but the effect of energy conservation and emission reduction of taxation policies can not be highlighted until some time later. 2. The suppression of the taxation of gasoline and diesel oil The role of energy consumption is different in effect. This result means that when we carry out the reform of the consumption tax, we can not treat the taxes and tax rates on a one-size-fits-all basis according to the uniform standards and make a distinction according to the specific effects.