A Study On Impact Of Resource TAX To Energy Conservation In China

After the reform and opening up,Chinese economy has made remarkable achievements.However,we should also see that the long-term implementation of the scale and speed growth of the economic development model has brought a series of problems,such as the waste of resources or inefficient use of resources and so on.The pursuit of scale and speed has caused the huge waste of resources in our country.The ratio of the Chinese GDP to the world's is 12.3% in 2013,but the ratio of consumption of energy in China to the world's is 18.95%.With the country's attention to resources,resource tax began to adjust in 2004.Under this background,it's necessary to study on the resource tax whether or not to reduce energy-consumption-per-unit-of-GDP effectively according to the actual situation of our country.The second part focuses on the analysis of the theoretical mechanism of reducing the consumption of energy.The paper introduces the resource tax how to increase the efficiency of the energy from three angles including consumers,producers and inducing technological innovation.Theory shows that if levying on the resources,the price of it will be increase and then consumers will reduce the consumption of the resources in the short term.In addition,if the resource tax is large enough,enterprises will have to improve the technology to reduce the cost in the long term.The third part mainly introduces the present situation of resource tax and energy conservation.Since resource tax has reformed in 1994,it also be adjusted several times.However,resources tax share of the total tax revenue is still low.On the energy conservation,the paper chooses the energy-consumption-per-unit-of-GDP to measuring the efficiency of energy according to the relevant research of scholars.The larger energy-consumption-per-unit-of-GDP indicates that the more waste of energy.Although each province has different efficiency of energy,but all of their efficiency are being higher with the development of economic.There is also quartile of the efficiency of the energy in the third part,which indicates it has regional characteristics.The fourth part is an empirical analysis of the impact of resource tax on energy-consumption-per-unit-of-GDP.In the consideration of that the efficiency of the energy has the regional characteristics,this article has done the spatial dependence test in the first and the result shows there are significant spatial autocorrelation of energy-consumption-per-unit-of-GDP.Then using the Lagrange multiplier test to choose the model between the spatial lag model and the spatial error model,the result shows that the spatial lag model is better.The result of Houseman tests indicates that the fixed effects model is appropriate.Finally,according to the adjustment of the R2 and Likelihood Log,the paper chooses a fixed effect model of spatial lag space.The conclusion indicates that resource tax can promote the efficiency of energy or reduce the waste of the energy.The fifth part using the input-output table price influence model and other scholars' research findings with current resource tax to approximately estimate the impact of the new resource in order to make the argument more adequate,because resource tax has been adjusted in this year.The result shows that resource tax can reduce the energy consumption of all provinces and cities,but it will cause a certain loss of GDP.In addition,resource tax is still able to reduce energy-consumption-per-unit-of-GDP in some provinces and cities even in the short term.The last part of paper has given some policy suggestions according to the result of the empirical analysis and the calculation of the impact in current resource tax.The first,improving the resource tax rategradually;The second,increasingsome preferential tax policy to make incentives for local energy conservation in the short term;The third,expanding the scope of resource taxationto promote theefficiencyof other resources;The forth,making the using regulations of the resource tax;The last,taking other related measures to promote energy conservation,for example,making efforts to structure resource saving cities.