环境税税率的差异化研究--以云南省为例  

A Research on the Appropriate Environmental Tax Rate between Different Development Cities--A Case of Yunnan Province

作　　者：胡彪 Hu Biao(Department of Environmental Science and Engineering,Fudan University,Shanghai 200433)

机构地区：[1]复旦大学环境科学与工程系,上海200433

出　　处：《上海环境科学》2022年第2期86-92,共7页Shanghai Environmental Sciences

摘　　要：选取云南省内发展程度相差较大的昆明市和曲靖市为研究对象,按照《国民经济行业分类》(GB/T 4754—2011)标准对722家企业进行分类,分别计算水、大气污染物排放量、污染物当量和企业的平均污染治理成本,并就不同环境税税率对城市经济的影响进行测算。从2座城市的排污企业平均治理成本、环境税税率占人均GDP比例等方面探讨同一省内不同城市之间环境税税率差异化执行问题。基于分析结果,指出当前昆明和曲靖的环境税税率设置过低,对污染企业进一步减排的促进效果不明显,也不利于城市之间的生态公平。研究建议以全省平均污染治理成本为税率基准,在国家法律规定的调节范围内按比例提高高收入城市的环境税税率。China began to collect environmental tax in 2018 in order to alleviate the tension between environmental protection and economic development.However,30 provinces in China have adopted the same rate to levy environmental tax.Due to the huge urban differences in China’s provincial development and the differences in industrial emission reduction costs,it is still necessary to do more in-depth research on environmental tax rate settings in provincial level.Kunming and Qujing in Yunnan Province,two cities with their urban development levels in great difference,were chosen for conducting a case study.The setting of environmental tax rates in between was discussed from three aspects,namely average pollution control cost,percentage of environmental taxes to the cities’gross regional product(GRP),and the ratio of environmental taxes to the output value of enterprises.Based on the findings,it was pointed out that the current environmental tax rates in Kunming and Qujing have been set too low so that there was no obvious effect to advance further control the emission by polluters and no conduciveness to the ecological impartiality between those two cities.It has suggested that the province’s weighted average marginal control cost could be used as the tax rate benchmark to set the environmental tax rate for individual cities.For rich cities,the environmental tax rate should be set according to the same percentage of environmental tax to local GRP.

关 键 词：环境税 生态公平 污染治理成本 税率设置 云南省 

分 类 号：F81[经济管理—财政学]