中小企业污染治理的税收和补贴机制研究  

Mechanism of Taxes and Subsidies for SMEs Pollution Control

作　　者：江成山[1] 孟卫东[1] 熊维勤[2] 

机构地区：[1]重庆大学经济与工商管理学院,重庆400044 [2]重庆工商大学经济贸易学院,重庆400067

出　　处：《重庆大学学报（社会科学版）》2012年第3期19-25,共7页Journal of Chongqing University(Social Science Edition)

基　　金：国家社会科学基金项目(11XGL003;09XJL008);教育部人文社会科学研究项目(09YJC790281)

摘　　要：在末端治污和清洁生产两种污染治理模式下考察了排污税和治污补贴对行业结构和环境的影响。主要结论包括:在末端治污方式下,排污税率的提高有助于减少行业短期和长期排污总量;而在清洁生产方式下,无论是短期还是长期,排污税率的改变对行业排污总量的影响均不确定。除了在末端治污方式下可以明确预期治污补贴的提高能有效减少行业短期排污总量并且激励新厂商进入外,治污补贴对污染控制和行业厂商数量的影响非常模糊。只要将排污税率设定为污染所造成的边际社会福利损失,则全社会福利的最大化目标将自动实现,对污染治理的补贴并不是必需的。The paper inspects the impact of emission tax and pollution control subsidy on the industry structure and environment protection under two different pollution control modes that are terminal pollution control and clean production. The main conclusions include： 1） Increasing emission tax will help to reduce the total amount of emissions in short-term and long-term under terminal pollution control, but under cleaner production, the effects of same action are ambiguous. 2） Subsidies for pollution control have vague impact on pollution control and the size of industry. We can clearly predicate that increasing pollution control subsidy will reduce the short-term industrial emissions and encourage new entrants only in the terminal pollution control mode. 3） As long as the emission tax is equal to the marginal social welfare loss caused by pollution, the objective of maximizing the social welfare will implement automatically, subsidies for pollution control is not necessary.

关 键 词：中小企业 末端治污 清洁生产 排污税 治污补贴 

分 类 号：X323[环境科学与工程—环境工程]