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本文从人文地理学的社会空间公正理念出发,以经济学的“蓝色红利”视角为切入点,探讨了中国区域环境税负空间差异问题。研究表明我国环境税负空间累进性与区域经济发展水平存在显著的正相关关系。经济区域中,北部沿海、东部沿海、东北、黄河中游以及南部沿海地区的环境税负空间累进性指数较大,长江中游、西南及西北地区则表现出负的空间溢出效应,环境税加大了区域间的收入差距;传统三大区域中,东部地区和中部地区的环境税负具有空间累进特性。此外,西部地区的资源税起到了更好的税收调节作用。资源成本的增加促使使用者提高资源利用效率,抑制需求,有助于将资源消费控制在一个合理的水平,实现收入的合理分配和不可再生资源的可持续利用。排污费则扭曲了税收分配机制,降低了生产要素的配置效率。鉴于此,从新区域主义的“统筹理念”出发,提出了构建区域环境税负空间公正性的设计机制。
Starting from the perspective of social geography in human geography, this paper explores the spatial difference of regional environmental tax burden in China from the perspective of economics “blue bonus”. The research shows that there is a significant positive correlation between the progressive accumulation of environmental tax burden and the level of regional economic development in China. In the economic area, the environmental tax burden in the northern coastal area, the eastern coastal area, the northeast, the middle reaches of the Yellow River and the southern coastal areas have a greater spatial progressive index, while the middle and lower reaches of the Yangtze River, the southwestern and northwestern areas show a negative spatial spillover effect. Environmental taxes have increased Regional income gap; the traditional three major regions, the eastern region and the central region of the environmental tax has a space progressive characteristics. In addition, the resource tax in the western region has played a better tax regulatory role. The increase of resource cost urges users to improve resource utilization efficiency and curb demand, and helps to control resource consumption at a reasonable level so as to realize the rational distribution of income and the sustainable utilization of non-renewable resources. Sewage charges distort the tax allocation mechanism and reduce the allocation efficiency of production factors. In view of this, starting from the “co-ordination idea ” of new regionalism, this paper proposes a design mechanism to establish the fairness of regional environmental tax burden.