生态赤字税：绿色发展与税制改革*

本文在量化生态占用并评估生态价值基础上，提出运用税收实现超额生态占用价值补偿的税收方案，也称生态赤字税。根据税制生态化的改革思路，本文运用CGE模型分析了征收生态赤字税和降低所得税的政策效应。本文研究发现：(1)在各税收方案中，生态赤字减少，就业增加，支持双重红利假说，全行业中间投入减少相对总产出减少更大，名义GDP保持增长；(2)实际GDP在生态赤字税基础上仅减少企业所得税的方案中下降，同时减少个人所得税则能实现增长，此时减税额低于生态赤字税收入；(3)在开征生态赤字税同时，降低个人所得税在保持经济增长方面较好，降低企业所得税在减少生态赤字方面较好，但降低企业所得税所减少的生态赤字价值低于降低个人所得税时劳动和资本增加值的提高。本文建议在完善生态占用核算基础上开征生态赤字税，并减轻所得税，促进经济增长由资源环境消耗转向劳动和资本投入的绿色发展。

ECOLOGICAL DEFICIT TAX: GREEN DEVELOPMENT AND TAX SYSTEM REFORM#br#

This paper quantifies the natural ecological space occupation and assesses the value of the corresponding ecological carrier，by proposed environmental tax plan based on the value compensation of ecological deficit，also called Ecological Deficit TaxIn order to transfer the tax burden from labor and capital factors to natural resources and pollution，this paper analyzes the policy effect of environmental tax with reduction of capital and labor income taxResults show as followsThe tax plan helps to reduce the ecological deficit and increase employment，supports the double dividend hypothesisTotal output declines，but the intermediate inputs decreases greater，and nominal GDP maintains growthReal GDP decreases in only reduced corporate income tax scheme，while reducing personal income tax can control its decline，and personal and corporate income tax reduction is less than the revenue of environment taxReducing personal income tax performance is better in maintaining economic growth，while reducing corporate income tax effect is better in reducing the ecological deficitIt is suggested that the environmental tax is levied on the basis of the improvement of ecological footprint accounting，and reduces the income tax on labor and capital，and promotes the green development of economic growth from resource consumption to labor and capital investment