财税与公共管理学院知识库

   当今世界正面临百年未有之大变局，新一轮产业革命和科技革命蓬勃兴起，绿色经济已然成为了全球产业竞争的制高点，各国积极寻求绿色低碳可持续发展新模式。一直以来，我国积极应对气候变化，追寻经济高质量发展。2020年9月22日，习近平总书记在第七十五届联合国大会一般性辩论讲话首次提出“碳达峰”、“碳中和”这一概念，并提出2030年前达到碳达峰，2060年前实现碳中和。“十四五”规划从全国层面对减碳进行了规划，提出了具体目标以及措施，碳达峰、碳中和行动成为当前和未来的重点工作之一。实现碳达峰、碳中和是基于推动构建人类命运共同体的责任担当和实现可持续发展的内在要求作出的重大战略决策。财税政策作为构建碳达峰、碳中和“1+N”政策体系中“N”的其中一项，可通过财政资金引导、税收调节等政策措施为实现碳达峰、碳中和做好保障工作。

   首先，本文对研究内容的背景以及当前学者的研究现状进行了阐述。采用碳排放系数法测算了我国各地区的碳排放量，从绝对量和相对量两个角度描述了各省份碳排放现状。从宏观层面出发，梳理了支持清洁能源发展、绿色科技创新、绿色产品发展等三方面财税政策。其次，从财税政策的收支角度出发，运用空间杜宾模型，从实证层面研究了财政支出政策、绿色税收政策对碳排放的影响效应，并且以研发水平作为门槛变量，利用门槛效应模型进一步研究了其对碳排放的影响作用。实证结果表明，一是财政支出政策对碳排放具有显著的负向抑制效应，本地区财政支出政策的实施对碳排放的治理作用较为有效。同时，也具有良好的空间示范效应，对相邻地区降低碳排放有着显著的推动作用。二是绿色税收政策可能存在“绿色悖论效应”。三是财政支出政策、绿色税收政策对碳排放影响均存在基于研发水平的“单门槛效应”。解释变量为财政支出政策，研发水平在跨越门槛值6.232后，财政支出政策对碳排放的负向影响作用将进一步增强。解释变量为绿色税收政策，研发水平在跨越门槛值6.393后，绿色税收政策对碳排放所产生的促进影响将逐步减弱。最后，依据实证结论和当前绿色财税政策中所存在的问题，提出了增加财政投入规模，提升财政效能、优化绿色财税政策，建立绿色税制、健全绿色采购制度，促进技术创新、整合优化财税政策，形成政策合力等相应的政策建议。

The world is now facing the biggest change in a century, and a new round of industrial and technological revolution is emerging. Green economy has become the high point of global industrial competition, and countries are actively seeking new models of green and low-carbon sustainable development. President Xi Jinping firstly proposed the concept of "carbon peaking" and "carbon neutrality" in his speech at the general debate of the 75th session of the United Nations General Assembly on 22 September 2020, and he also proposed to achieve carbon peaking by 2030 and carbon neutrality by 2060. "The 14th Five-Year Plan" has set out plans for carbon reduction at the national level, with specific targets and measures, making peak-carbon and carbon-neutral action one of the current and future priorities. Achieving carbon peaking and carbon neutrality is a major strategic decision based on the responsibility to promote the building of a community of human destiny and the inherent requirement to achieve sustainable development. As one of the "N" policies in the "1+N" policy system, fiscal and tax policies can guarantee the achievement of carbon peaking and carbon neutrality through financial guidance and tax regulation.

Firstly, this paper explains the background of the study and the current status of scholarly research. The carbon emissions of each region in China are measured using the carbon emission coefficient method, and the current situation of carbon emissions in each province is described from the perspective of both absolute and relative quantities. From the macro level, three fiscal and tax policies are sorted out, including support for clean energy development, green science and technology innovation, and green products. Secondly, from the perspective of revenue and expenditure of fiscal and tax policies, the effect of fiscal expenditure policies and green tax policies on carbon emissions is studied at the empirical level using the Spatial Durbin Model, and its effect on carbon emissions is further investigated using the threshold effect model with the level of R&D as the threshold variable. The empirical results show that, firstly, fiscal expenditure policies have a significant negative inhibitory effect on carbon emissions, and the implementation of fiscal expenditure policies in the region has a more effective effect on the management of carbon emissions. At the same time, it also has a good spatial demonstration effect, which has a significant promotion effect on neighbouring regions to reduce carbon emissions. Secondly, green tax policies may have a "green paradox effect". Thirdly, there is a "single threshold effect" based on the level of R&D for both fiscal expenditure policies and green tax policies on carbon emissions. The explanatory variable is fiscal expenditure policies, and the negative effect of fiscal expenditure policies on carbon emissions will be further enhanced after the R&D level crosses the threshold value of 6.232. The explanatory variable is green tax policies, and the contribution of green tax policies to carbon emissions will gradually diminish after the threshold of 6.393 is crossed. Finally, based on the empirical findings and the problems in the current green fiscal and tax policies, corresponding policy suggestions are put forward, such as increasing the scale of fiscal input to enhance fiscal effectiveness, optimizing green tax policies, establishing a green tax system, improving the green procurement system to promote technological innovation, and integrating fiscal and tax policies content to form policy synergy.