碳税政策对企业生产与减排投资决策的影响研究  

Effects of Carbon Tax Policy on Firm's Production and Emission Reduction Investment Decisions

作　　者：程永宏[1] 桂云苗[1] 张云丰[1] CHENG Yonghong GUI Yunmiao ZHANG Yunfeng(School of Management Engineering, Anhui Polytechnic University, Wuhu Anhui 241000, China)

机构地区：[1]安徽工程大学管理工程学院,安徽芜湖241000

出　　处：《生态经济》2017年第7期51-56,共6页Ecological Economy

基　　金：教育部人文社会科学研究青年基金项目(16YJC630012);安徽省高校自然科学研究基金重点项目(KJ2016A052);安徽工程大学引进人才科研启动基金项目(2015YQQ009);安徽省高校人文社科研究基金重点项目(SK2016A0121);安徽省高校优秀青年人才支持计划重点项目(gxyq ZD2016115)

摘　　要：以无碳税政策的企业生产决策模型为基准,分别建立碳税政策下企业生产决策模型和企业生产与减排投资联合决策模型,求解并比较以上三个模型中企业的最优产量、碳排放量和利润。研究发现,碳税政策下:(1)若企业没有进行减排投资,当产品的初始单位碳排放量小于某一阈值时,产量、碳排放量和利润相比无碳税的情形都会降低;当产品的初始单位碳排放量大于这一阈值时,企业退出市场;(2)若企业进行减排投资,当产品的初始单位碳排放量小于某一阈值时,不仅产量可达到无碳税的情形,而且实现零排放,此外也可使其延迟退出市场。最后,通过数值算例验证和分析相关的命题和推论,并针对企业的生产与减排决策和政府制定碳税政策提出了一些建议。Firstly, we introduced a model for production decision without considering carbon tax policy as a benchmark, then established the model for production decision and the model for joint decisions on production and emission reduction investment, solved and compared the finn＇s optimal production quantity and carbon emissions as well as profits within the three models. It is found that, under carbon tax policy： （1） if the firm does not make an investment in reducing emissions, when product＇s initial unit carbon emissions is smaller than a certain threshold, the firm＇s optimal production quantity and carbon emissions as well as profits will be lower than that of the case without considering carbon tax policy; when product＇s initial unit carbon emissions is greater than the threshold, the firm will go out of the market; （2） if the finn makes an investment in reducing emissions, when product＇s initial unit carbon emissions is smaller than a certain threshold, the firm＇ production quantity will be the same to the case without considering carbon tax policy, and carbon emissions will cut down to zero, in addition, it delays to go out of the market. Finally, the relevant propositions and corollaries were verified and analyzed by numerical examples and some suggestions for the firm making decisions on production and emissions reduction and the government establishing effectively carbon tax policy were proposed.

关 键 词：碳税政策 税率 生产决策 减排投资 

分 类 号：F062.2[经济管理—政治经济学]