基于供应链视角的环境保护税社会分配效应研究

2018年实施的《环境保护税法》确立了排污征税的法律依据。环境保护税会增加成本并沿着供应链向下游逐级转移,从而改变社会分配格局。对此,基于供应链视角研究环境保护税的社会分配效应:首先,分析环境保护税沿着供应链的逐级转移,发现环境保护税会同时减少企业利润和消费者剩余;其次,比较企业利润和消费者剩余的减少程度,发现环境保护税会提高消费者的社会分配地位,也会提高零售企业的社会分配地位,但是会降低制造企业的社会分配地位;最后,比较环境保护税减少的企业利润和消费者剩余与形成的税收收入之间的相对大小,发现环境保护税会导致净社会福利损失,而且税负分担非常不均衡,制造企业承担最多,零售企业次之,消费者最少。

The Influence of Environmental Protection Tax on Social Distribution in View of Supply Chain

The Environmental Protection Tax Law implemented in 2018 provides a legal basis for pollution taxes. As a kind of new cost, the environmental protection tax will be transferred downstream along the supply chain, and hereby change the institution of social distribution. This paper probes the influence of environmental protection tax on social distribution in view of supply chain. Firstly, by exploring how it is transferred along the supply chain gradually, it is found that environmental protection tax will reduce both enterprise profits and consumer surplus. Secondly, by comparing the relative extent in reduction of enterprise profits with consumer surplus, it is found that environmental protection tax will promote the status of consumers in social distribution, and improve that of retailers too, but reduce that of manufacturers. Finally, by comparing the inductions of enterprise profits with consumer surplus and the tax revenue resulted from the environmental protection tax, it is found that environmental protection tax will result in net social welfare losses, and the tax burden sharing is very unbalanced, where the most is burdened by the manufacturers, while the least by the consumers.