基于污染边际治理成本的环境税适税税率研究——以云南省为例  

A Study on Appropriate Environmental Tax Rates Based on the Marginal Cost of Pollution Control--A Case of Yunnan Province

作　　者：胡彪 蒋平[1,2] 阿迪拉·阿力木江 董虹佳 Hu Biao;Jiang Ping;Adila Alimujiang;Dong Hongjia(Department of Environmental Science and Engineering,Fudan University,Shanghai 200433;Tyndall Centre of Fudan University,Shanghai 200433)

机构地区：[1]复旦大学环境科学与工程系,上海200433 [2]复旦丁铎尔中心,上海200433

出　　处：《上海环境科学》2020年第1期10-16,37,共8页Shanghai Environmental Sciences

基　　金：国家自然科学基金项目(编号:71774033)资助。

摘　　要：搜集了2017年云南省4300多家排污企业逾5万余条企业排污量、浓度数据,利用污染治理成本核算方法,分析了重点行业水污染物和大气污染物边际治理成本。从环境税收公平和效率角度出发,设置了高、中、低3个不同税率分段方案,对在不同税率下企业的环境税适税税率进行了测算和评估。研究发现:(1)各行业污染物边际治理成本有较大差异;(2)当前环境税税率普遍偏低,不足以激励企业自行技改减排;(3)政府的命令性环境规制措施是目前企业投入大量资金开展技改的主要驱动力,这意味着政府部门需要进一步提高环境税税率,逐步接近企业治污成本,倒逼企业技改;做好税收中性,加大补偿企业环保行为力度,激励企业绿色发展;加强税收监管,严查企业违规申报税款、违规享受税收减免。Having collected data about over 50,000 discharges and related pollutant strength from more than 4,300 enterprises in Yunnan Province in 2017,the marginal cost of water and air pollutant control in key industries was analysed by using the pollution control cost accounting method.Under three scenarios set as high,medium and low tax rates,the applicable environmental tax rates for enterprises were estimated and evaluated.It was found that(1)there were big differences in the marginal cost of pollutant control among various industries;(2)the current environmental tax rate was generally too low to encourage enterprises to renovate their own facilities for emission reduction;(3)the current major driving force for enterprises to invest a large amount of funds for carrying out technical renovation was governmental mandatory of environmental regulatory measures.It meant that the government departments should further increase the environmental tax rates to gradually approximate the cost of pollution control for enterprises so as to force their technical renovation.Meanwhile,the neutrality of taxation should be worked out whilst intensifying the compensation for the environmental behaviours of enterprises to encourage their green development.Finally,the taxation supervision should be strengthened and the tax violations of enterprises should be strictly checked to avoid any irregular tax exemptions.

关 键 词：环境税 适税税率 税收效率 治污成本 排污企业 云南省 

分 类 号：F81[经济管理—财政学]