中文摘要：

文章从地方税视角，以单个省级行政区为研究对象，通过编制社会核算矩阵，利用GAMS软件构建了一个包含24部门的CGE模型，研究了环境税不同的征税环节和税率对区域节能减排效果及经济的影响。结果表明：（1）在两种征税方式和模拟的三档税率下，征收环境税对能源消费结构具有一定的优化作用，但也会给宏观经济带来一定的负面影响，即单纯地征收环境税很难实现节能减排和经济增长的“双重红利”；（2）在两种征税方式下，随着环境税税率的提高，地区产品“总调入”和“总调出”整体上呈增加趋势，且“总调入”的变化幅度大于“总调出”，但“出口”逐步增加，而“省际调出”则趋于减少；（3）“消费性环境税”比“生产性环境税”的节能减排效果要好，但“生产性环境税”带来的税收收入要大于“消费性环境税”；（4）如果环境税收入全部归地方财政，则由于它弥补了地方政府其他税种收入的减少，税收总收入反而增加。因此，文章建议采用“消费性环境税（UPP）”，初期税率采用10元／吨，且以高碳商品为试点对象。

英文摘要：

From the perspective of local tax, this paper takes single provincial administrative region as the research subject and employs a CGE model consisting of 24 sectors by GAMS to study the effects of different aspects and rates of environmental tax on regional energy conservation and emission reduction and the economy. It reaches the following conclusions： firstly, under two tax modes and tax rates with three grades, the imposition of environmental tax plays a certain role in the optimization of energy consumption structure and brings some negative effects to macro-economy, namely it is difficult to purely depend on the imposition of environmental tax to realize the double dividends of energy con- servation and emission reduction, and economic growth; secondly, under the two tax modes, with the in- crease in environmental tax rates, aggregate transferred and transferred-out regional products experi- ence an overall increasing trend, and the change magnitude of aggregate transferred products is greater than the one of transferred-out products but the export increases step by step and provincial transferred -out products tend to reduce; thirdly, consumption environmental tax has a better effect on energy con- servation and emission reduction than production environmental tax, but production environmental tax brings more tax revenues than consumption environmental tax; fourthly, if all of environmental tax rev- enues belong to local government finance, the final tax revenues of local governments increase because environmental tax can make up for the reduction in other tax revenues. Therefore, this paper recom- mends the adoption of consumption environmental tax and the initial tax rate of ten yuan/t and the im- position of the tax on high-carbon products as the pilot.