A Simulation Study Of The Impact Of Different Tax Collection Methods On China's Regional Economy

In the context of the global climate warming,China's total carbon dioxide emissions have ranked first in the world.As the largest developing country,energy consumption is high and carbon emissions remain high,making China's energy conservation and emission reduction problems widespread.The international community is concerned.Among the many climate protection policies that do not affect the economic development of the country and effectively reduce carbon dioxide emissions and protect the environment,the carbon tax is recognized by the international community as one of the most effective emission reduction measures.As China's call for levying carbon tax is getting higher and higher,domestic and foreign experts and scholars are constantly developing and deepening research on carbon tax related issues.As the basic element of carbon tax,the mode of expropriation is a core link in the theoretical analysis and system design of carbon taxation.Among the many factors affecting the choice of expropriation methods,the responsibility of carbon emission is one of the most concerned scholars in recent years.Neglected considerations.Therefore,based on the perspective of carbon emission responsibility,the impact of carbon tax collection methods on China's regional economy can not only improve the research system of carbon tax system design,but also enrich the research perspective and research methods of carbon tax collection methods and economic effects.It can guide China's carbon tax levy practice to a certain extent,and it has certain theoretical and practical significance for the research and development of the carbon tax field and the status quo and policy conditions for promoting the green low-carbon revolution.This paper mainly studies the impact of different carbon tax collection methods on China's regional economy from the perspective of theoretical analysis and simulation research.Theoretical analysis is based on the perspective of carbon emission responsibility,and analyzes the different economic methods of taxation of producers responsible for taxation and taxation of consumer responsible parties.The results of theoretical analysis show that whether the taxation of the producer responsible party is chosen or the taxation of the consumer responsible party is chosen,the carbon tax has the same effect on the income effect and the substitution effect mechanism of the two.result.However,due to the choice of taxation on the producer responsible party,it will inevitably lead to indirect transfer of consumers,and the choice of taxation on the consumer responsible party can not only avoid this irrational phenomenon,but also guide consumers'consumption.The way has gradually shifted from increasing energy consumption and carbon emissions to resource conservation and environmental protection.In short,it is a fairer and more reasonable choice to choose how to levy taxes on consumer responsible parties.In the reference part of international practice,based on the perspective of carbon emission responsibility,we focus on the international practice of selecting the 10 carbon tax implementation countries for their carbon tax collection methods,so as to draw lessons from China.Since most countries choose to impose a carbon tax on consumers responsible,this paper argues that it is more realistic to make a carbon tax policy for China to choose a carbon tax for consumers.The simulation study in this paper is based on the latest 2012 China's eight major regional non-competitive input-output tables.The input and output tables are used to calculate the implicit CO2 emissions from trades between regions.CO2 emissions data under producer responsibility and consumer responsibility.By constructing a carbon tax negative effect model of inter-regional industry and economy,in the context of setting different carbon tax rates,the specific sensitivity impacts are analyzed,and the results are obtained:from the perspective of CO2 emissions,choose the right The carbon tax collection of the method of levying consumers' responsible parties can greatly reduce the impact of major energy production and export areas such as the northwest and northeast,as well as the impact of related industries in these areas.It can also make the eastern coastal,southern coastal,and Beijing-Tianjin In areas with relatively developed economies,they are responsible for more carbon emissions;from the impact of carbon tax collection on the regional economy,compared with the carbon tax imposed on producers responsible,the choice of carbon tax on consumers responsible for the northwest The impact on the less developed regions of the Northeast will be smaller,while for the eastern coastal,southern coastal,and relatively economically developed regions such as Beijing and Tianjin,although the additional cost increases slightly in regional GDP,they are still the eighth largest.The least affected area in the region,for the central,southwest,and northern coastal regions,regardless of which party is taxed The additional cost is not much different in the regional GDP ratio;finally,the number of seriously affected industries calculated from the perspective of the consumer responsible party is far less than the result of the producer responsible party,so the combination of many factors The carbon tax imposed by the consumer responsible party is more effective in effect.In addition,the simulation study of this paper also verifies the initial carbon tax rate setting.According to the sensitivity analysis of the carbon tax rate,the initial tax rate of the carbon tax can be set at 30 yuan when the carbon tax is imposed on the consumer responsible party.so even if there is no good preferential support measures,the impact on China's regional economy will not be too great.The research conclusions of this paper analyze the impact of different carbon tax collection methods on China's regional economy from the perspective of carbon emission responsibility,and provide empirical data for the government to introduce carbon tax in the future green tax reform.According to the research results,this paper puts forward the following suggestions for the design of its institutional elements when China introduces carbon tax in the future:choose the carbon tax collection method for taxation of consumers responsible parties;implement regionally differentiated carbon tax policy;design differentiated,the graded carbon tax rate;and the corresponding preferential measures for design.