财税与公共管理学院知识库

黄河流域是我国生态环境安全和经济社会发展的重要组成部分，然而受到地理环境、资源配置等条件的制约，其发展基础较为薄弱，整体发展实力相对落后。当前黄河流域面临着环境承载力低、资源过度开发、发展不协调等一系列亟需解决的问题，重大国家战略黄河流域生态保护和高质量发展的提出对构建黄河流域新发展格局带来了机遇。党的二十大报告把推动黄河流域生态保护和高质量发展作为区域协调发展的重要任务，并要求推动经济实现量的合理增长和质的有效提升，这对黄河流域经济发展提出了新的要求。生态保护是黄河流域实现经济发展的重要前提，如何协调生态保护与经济发展之间的矛盾是实现黄河流域高质量发展的重要问题。环境保护税作为我国专项环境保护绿色税种，是一项重要的市场激励型规制手段。环境保护税的开征能否协调生态保护与经济发展之间的矛盾，提高黄河流域经济发展水平是本文研究的重点。

本文在对环境保护税和黄河流域经济发展相关研究成果进行梳理的同时，阐述了环境保护税概念和环境保护税发挥作用的理论基础，并对黄河流域环境保护税和经济发展现状进行分析，然后进行环境保护税对黄河流域经济发展的影响机制分析，最后在此基础上进行实证研究和提出相应的政策建议。黄河流域环境保护税现状方面首先是从排污费阶段和环境“费改税”两个阶段分析环境保护税的历史演变进程，并通过排污费制度和环境保护税政策的对比探究环境保护税政策相对排污费制度的优越性，然后分析黄河流域各省区实施的环境保护税征收标准和征收规模。黄河流域经济发展现状方面主要是通过构建黄河流域城市经济发展水平综合指标评价体系从经济增长数量和经济发展质量两个层面来探究黄河流域经济发展水平变动趋势。影响机制方面，本文从经济社会发展的多个角度分别探讨了环境保护税对黄河流域经济发展的影响。实证分析是基于黄河流域9省区101个地级市的面板数据构建强度双重差分模型实证检验了环境保护税开征对黄河流域经济发展的影响。研究结果表明，第一，环境保护税开征显著促进了黄河流域经济发展，具体表现在经济增长数量和经济发展质量两个层面上，并且经过一系列稳健性检验和安慰剂检验后，该结论仍然成立。第二，随着环境保护税政策的开展实施，其推动黄河流域经济发展的政策效应越来越强烈。第三，环境保护税开征对黄河流域经济发展存在异质性作用。分流域来看，环境保护税开征显著推动了黄河各流域经济数量的增长，其中对黄河上游的影响较强，而对经济发展质量的影响主要体现在黄河下游地区。分城市类型来看，环境保护税开征的政策效应主要表现在大型城市经济增长数量上和中型城市经济发展质量上。根据以上研究结论，最后提出健全环境保护税政策和推动黄河流域经济发展的政策建议。

The Yellow River Basin is an important part of China's ecological environment security and economic and social development, but due to the constraints of geographical environment and resource allocation, its development foundations are relatively weak, and its overall development strength is relatively backward. At present, the Yellow River Basin is facing a series of problems that need to be solved urgently, such as low environmental carrying capacity, over-exploitation of resources, and uncoordinated development, and the proposal of ecological protection and high-quality development of the Yellow River Basin, a major national strategy, has brought opportunities for the construction of a new development pattern in the Yellow River Basin. The report of the 20th National Congress of the Communist Party of China regards promoting the ecological protection and high-quality development of the Yellow River Basin as an important task for the coordinated development of the region, and called for promoting the reasonable quantitative growth and effective qualitative improvement of the economy, which put forward new requirements for the economic development of the Yellow River Basin. Ecological protection is an important prerequisite for the economic development of the Yellow River Basin, and how to coordinate the contradictions between ecological protection and economic development is a crucial problem to achieve high-quality development of the Yellow River Basin. As a special green tax to protect environment in China, environmental protection tax is an important market incentive regulatory means. The focus of this paper is whether the levy of environmental protection tax can coordinate the contradictions between ecological  protection and economic development in the Yellow River Basin and improve its economic development level.

While sorting out the relevant research results of environmental protection tax and economic development in the Yellow River Basin, this paper expounds the concept of environment protection tax and the theoretical bases for its role, analyzes the present status of environmental protection tax and economic development in the Yellow River Basin, and then analyzes the impact mechanism, and finally puts forward relevant policy suggestions based on empirical analysis. In terms of the present status of environmental protection tax in the Yellow River Basin, this paper first analyzes the historical evolution process of environmental protection tax from the two stages of sewage fee and environmental "fee to tax", and explores the superiority of environmental protection tax policy over sewage fee system through the comparison of sewage fee system and environmental protection tax policy, and then analyzes the collection standard and scale of environmental protection tax implemented by various provinces and autonomous regions. In terms of the present status of economic development in the Yellow River Basin, this paper mainly explores the trend of economic development level in the Yellow River Basin from two aspects: the quantity and quality of economic development. In terms of the impact mechanism, this paper discusses the effects of environmental protection tax on the economic development of the Yellow River Basin from multiple perspectives of economic and social development. The empirical analysis is based on the panel data of 9 provinces, autonomous regions and 101 prefecture-level cities in the Yellow River Basin, and the difference-in-difference model of strength is constructed, and the effects of environmental protection tax on the economic development of the Yellow River Basin are empirically tested. These results of the research suggest that, firstly, the introduction of environmental protection tax has been effective in promoting the economic development of the Yellow River Basin, which is reflected in the quantity and quality of economic development, and the conclusion is still valid after a series of robustness tests and placebo tests. Second, with the implementation of the environmental protection tax policy, its policy effects on promoting the economic development of the Yellow River Basin are becoming stronger and stronger. Third, the introduction of environmental protection tax has a heterogeneous effect on the economic development of the Yellow River Basin. From the perspective of river basins, the environmental protection tax has been effective in promoting the growth of economic development in various basins of the Yellow River, and the impact on the quality of economic development in the upper reaches of the Yellow River is strong, and the impact on the quality of economic development is mainly reflected in the lower reaches of the Yellow River. From the perspective of city types, the policy effects of environmental protection tax are mainly reflected in the quantity of economic growth of large cities and the quality of economic development of medium-sized cities. Based on the above conclusions, the policy suggestions for improving the environmental protection tax policy and promoting the economic development of the Yellow River Basin are finally put forward.