环境税费改革对能源利用效率的影响与作用机制研究

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Abstract This paper examines the influence and mechanism of the environmental fee-to-tax policy on energy use efficiency from the perspective of tax differences in 30provinces (municipalities and districts) in China from 2004 to 2020, marked by the enaction of the Environmental Protection Tax Law. The study finds that the reform of environmental fee-to-tax has reduced energy consumption per unit of GDP by 13.2% and increased green total factor energy efficiency by 38.3% in the provinces (cities) where the emission tax levy has been increased, which has a good policy effect of reducing energy consumption and improving energy efficiency, and the findings still hold after a series of robustness tests. There are regional differences in the effect of environmental fee-to-tax on energy reducing consumption and improving efficiency, with the western and northern regions reducing energy consumption per unit of GDP by 15.3% and 23.3%, respectively, and the southern and eastern regions improving green total factor energy efficiency by 39.9% and 60.4%, respectively. The effect of policies to reduce energy consumption and improve energy efficiency is more significant in regions with factor development level higher than 6.205, legalization level higher than 5.689, and in resource regeneration and growth cities. The tax levy should be maintained around the average value of the historical intensity (1.012) to give pollution emission subject time and space to improve the green total factor energy efficiency. In addition, the dynamic spatial Durbin model test founds that the environmental protection fee-to-tax has a negative spillover effect. This spillover effect has a certain continuity, which is not conducive to the function of environmental protection fee-to-tax on reducing energy consumption and improving energy efficiency in the short term, but the environmental protection fee-to-tax will promote the long-term effect of reducing energy consumption and improving energy efficiency by reducing industrial pollution, increasing environmental protection investment and strengthening the level of green innovation mechanism.

Key words： energy use efficiency green total factor energy efficiency environmental protection tax fee to tax differences-in-differences

Received: 06 December 2022

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X196

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	HUANG He-ping
	LI Ying

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HUANG He-ping,LI Ying. Research on the influence and mechanism of the reform of environmental fee-to-tax on energy use efficiency[J]. CHINA ENVIRONMENTAL SCIENCECE, 2023, 43(7): 3821-3834.

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http://www.zghjkx.com.cn/EN/ OR http://www.zghjkx.com.cn/EN/Y2023/V43/I7/3821

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