S1 Dataset -

Reducing urban carbon emissions is an important path for ecological civilization construction, which can be achieved through the adjustment of urban land use tax. Using provincial Panel data from 2011 to 2021, based on the analysis of urban carbon emission efficiency values using a non radial SBM model, the Tobit random effects panel model is used to explore the institutional impact of urban land use tax. The study found that urban land use tax has a significant positive promoting effect on carbon emission efficiency and shows certain regional differences. The eastern region is higher in overall efficiency and technical efficiency than the central and western regions, but the central region has the highest overall scale efficiency. At the same time, factors such as population urbanization, industrial structure, and energy-saving technology level will also have a certain impact on this effect. Based on the institutional effect of improving carbon emission efficiency, the article proposes corresponding countermeasures and suggestions from aspects such as tax rate levels, tax system adjustments, tax incentives, and differentiated regional arrangements.

降低城市碳排放是生态文明建设的重要路径，可通过调整城镇土地使用税加以实现。本文采用2011-2021年的省级面板数据，先通过非径向SBM模型测算城市碳排放效率值，再借助Tobit随机效应面板模型探究城镇土地使用税的制度性影响。研究发现，城镇土地使用税对碳排放效率具有显著的正向促进作用，且存在一定的区域差异：东部地区的综合效率与技术效率均高于中西部地区，但中部地区的综合规模效率最高。与此同时，人口城镇化、产业结构、节能技术水平等因素也会对该效应产生一定影响。基于提升碳排放效率的制度效应，本文从税率水平、税制调整、税收优惠以及差异化区域安排等方面提出了相应的对策建议。