中国独立型环境税方案设计及其效应分析  

Environemntal Tax in China: a Scheme Design and Its Effect Analysis

作　　者：王金南[1] 葛察忠[1] 秦昌波[1] 龙凤[1] 董战峰[1] 李晓琼[1] 高树婷[1] 杨琦佳[1] 吴琼[1] 任雅娟[1] 

机构地区：[1]环境保护部环境规划院,北京100012

出　　处：《中国环境管理》2015年第4期63-75 98,98,共14页Chinese Journal of Environmental Management

基　　金：国家重大社科基金项目"中国环境税政策设计与效应研究"成果(项目号:12AZD040)

摘　　要：环境税是当前国家正在推进的一项重要的环境经济政策改革。本研究从分析环境税的内涵和实施基础出发,提出了我国独立型环境税税制设计方案,对污染排放税目、污染产品税目、生态保护税目和碳排放税目的具体税制要素进行了设计,测算了不同组合方案下的环境税可能收入水平。利用环境CGE模型分析了环境税征收对GDP、物价、生产、消费、贸易和要素资源配置的影响,提出了环境税的实施路线图。Environmental tax is one of China’s most important ongoing reforms in the field of environmental economic policy. Based on the environmental tax theory and China’s practical foundation, we developed the dependent environemtnal tax system and its implementation road-map, which included four categories of tax items – pollutant emission, polluting products, eologicalconservation and CO2 emission. We also estimated the income level of combinatedscenarios of different tax items. Then, environmental CGE model was used to forecast the impacts of environmental tax on GDP, CPI, production, consumption, trade and allocations of factor resource. Finally, a road map for implementing environmental tax was proposed in the paper.

关 键 词：环境税 方案设计 效应 实施路线 

分 类 号：F812.42[经济管理—财政学]