最优税率视阈下的环保税税率动态调整研究  

The Dynamic Adjustment of Environmental Tax Rates under the perspective Optimal Tax Rate

作　　者：徐艺 冯林阳 XU Yi(College of Big Data Application and Economics,Guizhou University of Finance and Economics,Guiyang 550025,China)

机构地区：[1]贵州财经大学大数据应用与经济学院,贵阳550025

出　　处：《长春工程学院学报（社会科学版）》2024年第2期28-34,共7页Journal of Changchun Institute of Technology(Social Sciences Edition)

基　　金：2021年贵州省哲社重点课题:贵州推进“放管服”改革与政府职能转变问题研究(项目编号:21GZZD15)。

摘　　要：利用环境治理成本分摊法对全国31个省市大气污染物和水污染物的环保税最优税率测算得出,2011—2020十年间全国应税废气与废水最优税率均值分别为15.06元/每污染当量、53.74元/每污染当量,与实际税率相差甚远。以贵州为例,大气污染物和水污染物最优税率分别为实际税率的5.58倍和2.54倍。为达到以税治污的目的,现阶段需要在进一步提高环保税税率的基础上,建立梯级浮动税率机制。In this paper,the optimal tax rate for taxable waste gas and wastewater in 31 provinces in China are measured by using environmental governance cost allocation method.The average optimal tax rates for taxable waste gas and wastewater in China from 2011 to 2020 were 15.06 yuan/pollution equivalent and 53.74 yuan/pollution equivalent respectively,which were significantly different from the actual tax rates.Taking Guizhou as an example,the optimal tax rates for air pollutants and water pollutants are 5.58 times and 2.54 times the actual tax rates,respectively.To achieve the goal of tax pollution control,it is necessary to establish a tiered floating tax rate mechanism on the basis of further increasing the environmental protection tax rate at this stage.

关 键 词：环保税 最优税率 环境治理成本 排放当量 

分 类 号：F810.42[经济管理—财政学]