日本环境税收制度改革及其经济效应分析

环境税收制度是日本实现节能减排目标的重要政策工具之一。为了加强环境保护力度,日本政府出台了新一轮环境税收制度改革方案,这一改革对日本经济社会产生了深远的影响。对于企业而言,环境税制度改革影响企业能源使用成本及产品价格,对于家庭而言,环境税制度改革将改变其最终消费品的使用结构,这些变化具体体现为环境税的价格激励效应、财源效应、通告效应。探讨日本环境税收制度效应可以为我国的环境税实施方式、税收及其它政策工具的混合利用、环境税制度体系建设等方面提供政策借鉴。

Reform in the Japanese Environmental Taxation and the Economic Effects

Environmental taxation system serves as one the most important policy tools in energy reservation and reducing greenhouse gas emissions.Japanese government has implemented a new round of reform in environmental taxation schemes to facilitate environmental protection.The reform has exerted profound impacts on the Japanese social economy.On one hand,enterprises are influenced in energy costs and prices;on the other hand,families are forced to change the structure of final consumption.The economic effects can be summarized as incentive effect,source of income effect and announcement effect.An exploration of the economic effects of the Japanese environmental taxation has important implications for China,in the approach of the implementation,the intersection of policies and the improvement of institutions.