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近年来极其活跃的地方税收竞争与辖区工业污染有着一定的内在联系。采用各省、市、自治区的税收收入、行政收费以及工业“三废”总量面板数据实证检验相关研究假设,发现税收收入越高、行政收费越多,地方政府辖区以内的工业废水、工业废气的排放量越大;同时,地方政府辖区内工业生产过程所产生的废渣也越多。为此,应采取将环境质量指标纳入各级地方政府的政绩考核体系、从招商引资的源头上遏制环境污染、合理调整中央和地方的收入分配关系等政策措施,以形成经济增长、环境保护与居民福利改善多方共赢的局面。
In recent years, the extremely active local tax competition has an inherent relationship with the industrial pollution in the area. Using the tax revenue, administrative fees and industrial panel data of the “three wastes” of each province, municipality and autonomous region to test the relevant research hypotheses, it is found that the higher the tax revenue, the higher the administrative fees, and the industrial waste water and industrial waste gas within the local government area The greater the amount of emissions; the same time, the local government area within the industrial process of waste generated by the more. To this end, measures should be taken to incorporate environmental quality indicators into the performance evaluation system of local governments at all levels, to curb environmental pollution from sources of investment attraction, and to reasonably adjust policies and measures such as the income distribution between the central government and local governments so as to form economic growth, environmental protection and Residents benefit to improve multi-win-win situation.