绿色税收视角下产业结构变迁对中国碳排放的影响

周迪, 罗东权

Green taxation, industrial structure transformation, and carbon emissions reduction

ZHOU Di, LUO Dongquan

表10 门槛前后省份数目

Table 10 Changes in the number of provinces with different green tax levels

年份 Gretax≤15.330% Gretax>15.330% 合计 2003 16 14 30 2004 17 13 30 2005 19 11 30 2006 18 12 30 2007 18 12 30 2008 16 14 30 2009 7 23 30 2010 6 24 30 2011 6 24 30 2012 7 23 30 2013 8 22 30 2014 8 22 30 2015 6 24 30 2016 7 23 30 合计 159 261 420