近年来，能源短缺和环境污染问题日益突出，运用税收政策来认识和解决节能减排问题一直是人们关注的焦点，也是国内外学者研究的热点。以高耗能企业1996～2012年单位产值能耗和排放以及税收收入等数据为基础，利用 Engle - Granger 方法，分析了税收对高耗能企业节能减排的政策效应，实证结果表明：用于节能减排的增值税收入在全部税收收入中的比重与中国高耗能企业单位产值能耗（或单位产值排放）显著负相关，节能减排增值税税收政策能够有效促进高耗能企业节能减排；用于节能减排的消费税和资源税收入在全部税收收入的比重与中国高耗能企业单位产值能耗（或单位产值排放）正相关，消费税和资源税节能减排政策在高耗能企业的节能减排过程中未能发挥应有的作用，并在此基础上，提出了扩大消费税和资源税征收范围，提高其征收税率，优化增值税税率，调整资源税计税依据，适时改革其价内税制度等改革措施，以促进高耗能企业节能减排税收政策效应的发挥。%In recent years ,energy shortage and environment pollution are increasing outstanding .Tax policy is always attentive fo-cus to recognize and solve the problem of energy saving and emission reduction ,which is also the hot topic to domestic and foreign scholars . Based on the data of energy consumption and emissions per unit output valve and tax revenue and so on from 1996 to 2012 , the paper makes an empirical analysis of the effects of China’s tax policy on energy saving and emission reduction for high - energy - consumption en-terprises with Engle - Granger method .The results show that the proportion of value - added tax revenue about energy saving and emission reduction in the whole tax revenue is significantly in negative correlation with energy consumption and emissions per unit output valve , which demonstrates value - added tax policy about energy saving and emission reduction which can promote energy saving and emission re -duction effectively .However , the proportion of consumption and resource tax revenue about energy saving and emission reduction in the whole tax revenue are in positive correlation with energy consumption and emissions per unit output valve ,which demonstrate consumption and resource tax policy do not play their proper roles .Therefore ,it is suggested to adopt a series of measures to promote the effects of tax policies ,such as expanding the scope of consumption and resource tax ,raising tax rates ,optimizing the value - added tax rates , adjust-ing tax basis on resource tax ,timely reforming tax system within price , and so on .
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