Is The Coal Consumption Tax Feasible?

Since the 70th anniversary of the founding of the People's Republic of China,Chinese economic development has achieved amazing results.From the accumulation of poverty and weak development to the world's second largest economy,especially since the reform and opening up in 1978,Chinese economic development has been more rapid,and the GDP growth rate has been ranking among The world's first,"Chinese Miracle" attracts worldwide attention.According to statistics from the National Bureau of Statistics,in 2018,Chinese GDP reached 90.09 trillion yuan,breaking the 90 trillion yuan mark for the first time,second only to the United States,and ranking second in the world.In terms of comparable prices,GDP has increased by 6.6%over the previous year.ranking first among the top five economies in the world.Chinese economic growth has contributed nearly 30%to the world's economic growth,and continues to be the largest contributor to world economic growth.Energy is the material basis of economic and social development.The rapid development of economy and society cannot be separated from the support of energy.As Chinese largest source of energy,coal has made an indelible contribution to Chinese economic development.Since the reform and opening up in 1978.coal consumption has accounted for over 60%of Chinese total energy consumption for a long time.However,with the growth of the economy,environmental pollution and ecological damage have been brought along.In response,China has adopted a series of measures to deal with global warming and pollutant emissions,such as:State Council 2013 Issued the "Air Pollution Prevention and Control Action Plan",released the“13th Five-Year Plan" comprehensive work plan for energy conservation and emission reduction in 2017,and issued the "Three-year Action Plan to Win the Blue Sky Defense War".etc.,after a series of environmental protection policies In 2018,Chinese coal consumption accounted for 59%of total energy consumption.However,due to the energy endowment structure of China"rich coal,lean oil,and low steam",it is certain that in the future.Coal will remain the largest source of energy to support Chinese economic and social development.Therefore,the contradiction between economic development,energy consumption,and ecological protection is still a realistic problem that China has always needed to solve.Although the State Council and governments at all levels have issued a series of policies or adopted a series of measures to control coal consumption,most of these policies or measures fall into the scope of administrative orders,neglecting the role of market mechanisms,and have not considered the impact of these policies or measures on The combined effect of other industries or enterprises in the national economic system.To this end,this year's 149-sector national input-output tables in 2017 were merged and split into primary industries,coal,oil,natural gas,other mining industries,textiles,paper industry,refined petroleum and nuclear fuel processed products.15 sectors including coal processing products,chemical raw materials and products industry,non-metallic mineral products industry,metal smelting and processing,production and supply of electricity,heat,gas,water,construction industry,tertiary industry,etc.The Input-Output Table,China Financial Yearbook(2018),and China Statistical Yearbook(2018),etc.,are used to construct social accounting matrices for the data foundation.On this basis,a computable general equilibrium model containing coal consumption tax is constructed,and the simulation Comprehensive effects of levying coal consumption tax on energy,economy and ecology.Specifically,this article selects nine different tax rate levels and take into account the different tax rate levels on coal consumption,oil consumption,natural gas consumption,primary electricity and other energy consumption.real GDP.tax revenue,employment,various Impact of variables such as sectoral output.PM2.5 concentration.carbon dioxide,and sulfur dioxide.The results show that:First,the consumption of coal consumption tax will reduce the consumption of coal,increase the consumption of natural gas,primary power and other energy sources,and also reduce the consumption of oil.The higher the tax rate level.the greater the decline in coal consumption,The increase in the consumption of other energy sources is greater,but the decline in oil consumption and the increase in natural gas consumption are not obvious.Second,the consumption of coal consumption tax has a negative effect on real GDP,tax revenue and employment rate.The increase in real GDP has caused a greater and greater decline in tax revenue,a greater decrease in tax revenue,and a greater decrease in employment or unemployment.Third,the imposition of a coal consumption tax has a negative effect on the output of all sectors.When the tax rate level is increased,the output of the coal,coal processing products,electricity,heat,gas,water production and supply sectors will be greatly affected,followed by chemical raw materials and products,coking and nuclear fuel processing,non-metals Mineral products industry,metal smelting and processing,paper industry and other departments,oil,natural gas,textile industry and other departments There is no significant change in output.Fourth,the imposition of coal consumption tax will reduce PM2.5 concentration,and at the same time reduce carbon dioxide and sulfur dioxide emissions.The higher the tax rate level,the greater the reduction rate of PM2.5 concentration,the more the carbon dioxide and sulfur dioxide emission reduction ratio will be bigger.Based on the above research,this article finally proposes from the perspective of improving the energy tax system,optimizing the energy consumption structure,increasing the development of clean energy,advancing the construction of smart energy,adjusting the level of industrial structure,increasing awareness of unemployment risk,improving the public participation system,and changing the concept of energy consumption.Policy recommendations to better control coal consumption,improve energy efficiency,prevent air pollution,and improve environmental quality.