关键词: 绿色税制体系, 碳减排, 动态可计算一般均衡模型, 层次分析法

Abstract: Based on the social accounting matrix compiled from the inputoutput table in 2018，this paper establishes a Dynamic Computable General Equilibrium （DCGE） model to simulate the policy trend of increasing the tax burden of environmental protection tax and resource tax and reducing the tax burden of vehicle purchase tax The results of this paper are summarized as follows （1） The optimal policy within the set simulation range is that environmental protection tax burden increases within 25%，resource tax burden increases by 50%~75%，and vehicle purchase tax burden level decreases by more than 50% （2） When the combined policy of environmental protection tax and resource tax is implemented，the increase in the tax burden of environmental protection tax would lead to the deterioration of the overall performance of the policy，while the increase in resource tax will have the opposite result （3） Both static and dynamic simulation results show that environmental protection tax and resource tax have a positive effect on the carbon emission reduction of heavyemitting industries such as electricity （4） Through the preferential policy of vehicle purchase tax and the reduction of the burden of local charges on the secondary industry，the dilemma of economic growth and carbon emissions might be overcome

Key words: green tax system, carbon emission reduction, dynamic CGE model, analytic hierarchy process method