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煤炭资源税费改革对山西省煤炭生产量有显著的影响,山西作为一个煤炭资源大省,煤炭产量、经济增长、环境污染三者之间存在密切的联系。将两次煤炭资源税费改革作为虚拟变量,引入经济增长与工业“三废”排放的关系模型进行分析。结果表明:两次煤炭资源税的上调,对工业固体废弃物的产生没有显著影响,并且每次的上调仅对“三废”中的“一废”产生影响,而且这种影响在当期比较明显,在长期来看,污染物的排放量随着经济的增长而增长,当污染物排放的增长累积量超过当期污染物排放的减少量的时候,煤炭资源税上调的政策影响也就消失。
The tax and fee reform of coal resources has a significant impact on the coal production in Shanxi Province. As a province with a large coal resource, Shanxi has a close relationship between coal production, economic growth and environmental pollution. The two coal resources tax reform as a dummy variable, the introduction of economic growth and industrial “three wastes ” emissions model for analysis. The results show that the two increases of coal resource tax have no significant effect on the production of industrial solid wastes, and each time the increase has an impact on the “one wastes” in “three wastes” and the impact is In the long run, the emission of pollutants increases with economic growth. When the cumulative increase in pollutant emissions exceeds the current decrease in pollutant emissions, the policy implications of the increase in coal resource tax will also be disappear.