本文使用1999年至2017年我国30个省份的面板数据,从整体和区域两个层面实证比较了政府各类税费收入对绿色经济增长的作用,并据此评价了我国减税降费政策的绿色增长效应。研究结果显示:①我国各类税费收入的减少均显著促进了绿色经济增长,但其效应大小有所不同,具体为非税收入>税收收入,间接税>直接税,个人所得税>企业所得税>营业税>增值税;②减税对中西部绿色经济增长的效应显著高于东部地区,而降费的效应在不同地区无明显差异。我国未来绿色经济发展可将减税减费作为宏观政策选择,且应优先考虑降费以及在中西部地区加大实施力度。
<<The panel data of 30 provinces from 1999 to 2017 were used to make an empirical comparison on the impact of different government tax variables on green economic growth from the overall and regional levels,and then the green growth effects of tax cuts and fee reductions policy of China would be evaluated according to the empirical analysis results. The research finds that:(1)the reduction of all kinds of tax and fee in China has significantly promoted the growth of green economy,but the effect size is different,specifically non-tax income>tax income,indirect tax>direct tax,personal income tax>corporate income tax>business tax>value-added tax;(2)the effect of tax cuts on green economic growth in the middle western areas is significantly higher than that in the eastern regions,while the effect of fee reductions in different regions is not significantly different. In the future,tax cuts and fee reductions policy can be used to promote the green economic growth in China,especially in the middle western areas. Furthermore,fee reductions policy should be prior to the tax cuts policy.
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