中文摘要：

以工业领域10大高耗能行业为分析对象，采用协整分析方法，研究了现行税收政策的节能减排效应。结果发现，税收政策特别是增值税政策总体上对工业高耗能行业节能减排有较强的作用，但调节力度和方向有所不同；消费税、营业税等政策的调节力度和方向在不同的行业也有所差异。因此，应充分发挥不同税种的政策调节作用一方面大力降低高耗能产业的单位能耗水平，提高治污强度；另一方面促进产业结构调整，减少能源回弹效应，降低能耗总量。

英文摘要：

Taking the ten high energy-consuming industries in the industrial sector as the subjects, this paper applies the co-integration analysis method to study the energy conservation and emission re- duction effect of the existing tax policy. The results indicate that tax policy especially VAT policy has obvious effect on energy conservation and emission reduction of high energy-consuming industries, but the adjusting dynamics and directions are different. The adjusting strength and directions of poli- cies of consumption tax, business tax and so on are also different at different industries. Therefore, we should give full play to the policy regulating effect of different tax categories： on one side to largely lower the unit energy consumption level of the high energy-consuming industries and improve the pollution control strength; on the other hand to promote the adjustment of industrial structures, lessen the energy kick-back effect and reduce the gross energy consumption.