广东省水污染税税率模型构建与应用  

Construction and Application of Water Pollution Tax Rate Model in Guangdong Province

作　　者：王丹舟[1] 周晓彤[1] 林海鹏[2] 

机构地区：[1]暨南大学管理学院,广东广州511400 [2]暨南大学信息科学技术学院,广东广州511400

出　　处：《生态经济》2017年第8期173-178,共6页Ecological Economy

基　　金：国家社会科学基金重点项目"生态补偿导向的环境会计研究"(14AZD068);广州区域低碳经济研究基地项目

摘　　要：基于庇古税理论和环境保护税法,结合Logistic经济损失模型与污染当量构建水污染税最优税率测算模型,并以广东省2008—2015年的相关数据,测算得出广东省理论最优水污染税税率水平应为27~29元/污染当量。研究发现,广东省现行治污成本难以弥补水污染经济损失,并且其最优税率水平应远远高于现行排污费标准。建议初期水污染税税率从低开征,减少对经济的影响,并辅以多样税收优惠措施,但其后应逐步提高水污染税税率。Based on the theory of Pigovian Tax and a draft of the environmental tax, this paper builds a model of water pollution tax rate calculation by combining the logistic economic loss model and pollutional equivalent. It also calculates the best tax rate of Guangdong Province, with 27 to 29 RMB per pollutional equivalent, based on the statistics during 2008 to 2015. The study shows that the investment of pollution control could not make up for the loss caused by water pollution and the water pollution tax rate should be far more than the charge for disposing pollutants. Therefore, a water pollution tax should be levied with a low tax rate at the beginning period with various tax preferences and then gradually increase the water pollution tax rate.

关 键 词：水污染税税率 庇古税 LOGISTIC模型 污染当量 

分 类 号：F810.42[经济管理—财政学]