| 基于边际治理成本的环境保护税税率标准探究与政策建议 |
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| 引用本文： | 张伊丹,葛察忠,段显明,龙凤.基于边际治理成本的环境保护税税率标准探究与政策建议[J].环境科学研究,2019,32(2):183-189. |
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| 作者姓名： | 张伊丹 葛察忠 段显明 龙凤 |
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| 作者单位： | 杭州电子科技大学管理学院, 浙江 杭州 310000;环境保护部环境规划院环境保护税研究中心, 北京 100012;环境保护部环境规划院环境保护税研究中心,北京,100012;杭州电子科技大学管理学院,浙江 杭州,310000 |
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| 基金项目： | 国家社会科学基金重大项目（No.15ZDB163） |
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| 摘 要： | 税负水平是税收调节作用的重要因素，各地区需要科学地制定符合本地区发展水平的环境保护税税率来平衡环境保护与经济发展.基于2016年东北某省14个市的钢铁、电力、化工、水泥行业的排污及治理成本数据，建立污染削减费用函数模型，计算该省大气、水中主要污染物的边际治理成本，并设置不同环境保护税税率的情景方案，以探究环境保护税税率对该省经济发展的影响.结果表明:①SO2、NOx、COD、NH3-N的边际治理成本分别为3.44、5.03、3.81、8.15元/污染当量. ②重点行业主要污染物的边际治理成本不同，钢铁行业主要污染物的边际治理成本较高，其COD、NH3-N的边际治理成本均高于总体边际治理成本；化工行业的COD边际治理成本高于总体边际治理成本；电力行业的大气主要污染物边际治理成本高于总体边际治理成本；水泥行业的大气主要污染物边际治理成本则相对较低. ③适当提高环境保护税税率对经济发展总体影响不大.研究显示:该省的边际治理成本远高于目前的环境保护税征收标准，若以边际治理成本作为环境保护税税率，不但会增加企业负担，而且会导致不同行业的边际治理成本相差较大，因此，建议提高该省的环境保护税税率标准，即大气污染物征收标准为2.4元/污染当量，水污染物征收标准为2.8元/污染当量，并设置环境保护税税率的行业差异化，将有利于政策功能的发挥.
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| 关 键 词： | 环境保护税 边际治理成本 重点行业 |
| 收稿时间： | 2018/4/12 0:00:00 |
| 修稿时间： | 2018/8/21 0:00:00 |
Environmental Tax Rate Standard Exploration and Policy Recommendations based on Marginal Abatement Cost Approach |
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| ZHANG Yidan,GE Chazhong,DUAN Xianming and LONG Feng.Environmental Tax Rate Standard Exploration and Policy Recommendations based on Marginal Abatement Cost Approach[J].Research of Environmental Sciences,2019,32(2):183-189. |
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| Authors: | ZHANG Yidan GE Chazhong DUAN Xianming and LONG Feng |
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| Affiliation: | 1.College of Business Administration, Hangzhou Dianzi University, Hangzhou 321000, China2.The Center for Environmental Tax of Chinese Academy for Environmental Planning, Beijing 100012, China |
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| Abstract: | Tax burden level is one of the important factors affecting tax adjustment function. In China, all regions need to scientifically formulate tax rates in line with the development level of the regions to balance economic development and environmental protection. In this paper, the abatement cost function was established by using an econometric model and the 2016 data obtained from four major sectors such as steel, electric power, chemical and cement in 14 cities of northeast China, and the impacts of tax burden on the economy were studied using option analysis. The average marginal abatement costs of the main air and water pollutants in a province were determined using the marginal abatement cost function. It was found that the marginal abatement costs of SO2, NOx, COD and NH3-N were 3.44, 5.03, 3.81 and 8.15 RMB/equivalent, respectively, which were much higher than the current official environmental tax rates in the province. If the calculated marginal abatement costs were the official tax rates, a large number of enterprises would not be affordable to pay for the taxes in the province. It is also found that there was great difference in marginal abatement costs of major pollutants among the key sectors in the province. The abatement costs of COD, NH3-N in steel sector were the highest among the whole sectors in the province and the abatement cost of COD in chemical sector was higher than the total abatement cost. The abatement cost of main air pollutants in electric power sector was higher than the total abatement cost, while the abatement cost of main air pollutants in cement sector was relatively low. An appropriate increase in environmental tax rates will have little impact on the economy as a whole. It is suggested that the province should raise the tax rates for air and water pollutants up to 2.4 RMB/pollution equivalent and 2.8 RMB/pollution equivalent, respectively. It should also propose differential tax rates for the sectors or apply adjustment function in tax rates to address the sector differences in the marginal abatement cost. |
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| Keywords: | environmental tax marginal abatement cost key soctors |
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