基于边际成本的地方环境保护税税率制定研究
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摘要
我国自2018年1月1日起开征环境保护税,《中华人民共和国环境保护税法》授予地方政府适用税额和应税污染物项目数的调整权限。为推动地方环境保护税政策制定和出台,本文在对工业企业生产运营、污染物排放、污染治理设施运行数据调查分析的基础上,构建了一套"边际治理成本+调整系数"的地方环境保护税税政制定方法,用该方法计算了某地区水污染物环境保护税适用税额,并对环境保护税应税污染物项目数增加的必要性展开了探讨。计算结果显示,该地区工业企业水污染物边际治理成本为2.36元/污染当量,可制定水污染物环境保护税额为2.8元/污染当量,应税污染物项目数按照一类水污染物前五项、二类水污染物前三项征收为宜。
The Environmental Protection Tax Law of the People's Republic of China has been put into action since January first 2018, and the local government is granted the right to adjust the amount of tax and items of taxable pollutants. In this paper, based on the investigation data analysis in terms of the manufacturing operation of enterprise, pollutant discharge and specialized facility, a series methods for the determination and adjustment of tax amounts for local environmental protection tax are come up with in order to calculate the tax amounts applicable to taxable water pollutants, and the necessity of the addition of tax items is also discussed on the basis of the local environment. In terms of the focused area in this paper, the results show that the marginal cost of the water pollution for the industrial enterprise totals 2.36 RMB per pollution equivalent and the tax amounts applicable for water pollution determines 2.8 RMB per pollution equivalent. And in accordance with the Environmental Protection Tax Law, the schedule of tax items for pollutants shall be subject to the former five materials of the Type 1 Pollutants and the former three materials of the Type 2 Pollutants.
The Environmental Protection Tax Law of the People's Republic of China has been put into action since January first 2018, and the local government is granted the right to adjust the amount of tax and items of taxable pollutants. In this paper, based on the investigation data analysis in terms of the manufacturing operation of enterprise, pollutant discharge and specialized facility, a series methods for the determination and adjustment of tax amounts for local environmental protection tax are come up with in order to calculate the tax amounts applicable to taxable water pollutants, and the necessity of the addition of tax items is also discussed on the basis of the local environment. In terms of the focused area in this paper, the results show that the marginal cost of the water pollution for the industrial enterprise totals 2.36 RMB per pollution equivalent and the tax amounts applicable for water pollution determines 2.8 RMB per pollution equivalent. And in accordance with the Environmental Protection Tax Law, the schedule of tax items for pollutants shall be subject to the former five materials of the Type 1 Pollutants and the former three materials of the Type 2 Pollutants.
引文
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[30]李晓琼,高树婷,葛察忠.环境保护税税额标准制定与调整幅度研究[C]//2017中国环境科学学会科学与技术年会论文集(第一卷).厦门:中国环境科学学会,2017:6-6.
[31]邹志红,孙靖南,任广平.模糊评价因子的熵权法赋权及其在水质评价中的应用[J].环境科学学报,2005,25(4):552-556.
[2]洪蔚.荷兰的环境税[J].环境导报,1996(3):38-38.
[3]OECD.Taxation and the Environment:Four Case Studies[M].Paris,1993:55-57.
[4]卢中原.瑞典绿色税收转型及其启示[J].中国发展观察,2007(6):50-51.
[5]王哲林.环境税的国际比较及借鉴[J].税务研究,2007(7):78-82.
[6]王金南,杨金田,曹东,等.中国排污收费标准体系的改革设计[J].环境科学研究,1998,11(5):1-7.
[7]陆新元,汪冬青.中国的排污收费制度[J].中国环境科学,1990,10(3):206-212.
[8]杨兴,郑荷花.解读《排污费征收使用管理条例》[J].生态经济,2006(9):32-35.
[9]程立峰.我国环境保护经济手段研究[D].哈尔滨:哈尔滨工程大学,2002.
[10]王周.简论中国的排污收费制度[J].环境教育,2007(11):38-39.
[11]陈泽斌.环保税将于2018年1月1日起施行[J].环境,2017(2):58-60.
[12]中国人大网.中华人民共和国环境保护税法[EB/OL].(2016-12-25).http://www.npc.gov.cn/npc/xinwen/2016-12/25/content_2004993.htm.
[13]唐振亚.从江苏看排污收费三十年[J].环境经济,2009(3):13-19.
[14]张宝东,朱坦.排污收费的几个问题[J].交通环保,1995(5):11-13.
[15]高萍,樊勇.我国污染排放税设立的必要性与制度设计[J].税务研究,2009(4):38-42.
[16]王金南,夏光,高敏雪,等.中国环境政策改革与创新[M].北京:中国环境科学出版社,2008:1-269.
[17]司言武.环境税经济效应研究[D].上海:上海财经大学,2008.
[18]王佳伟,张天柱,陈吉宁.污水处理厂COD和氨氮总量削减的成本模型[J].中国环境科学,2009,29(4):443-448.
[19]徐圆.开放经济下的环境库兹涅茨曲线与最优污染税率[J].国际经贸探索,2013,29(9):24-35.
[20]廖朴,郑苏晋.环境、寿命与经济发展:最优环境税研究--基于中国数据的模拟运算[J].管理评论,2016,28(10):39-49.
[21]蔡锋,周欢,肖入峰,等.重庆市主城区成人人群环境暴露行为模式研究[J].环境科学与技术,2017,40(6):184-191.
[22]曹东,王金南.中国工业污染经济学[M].北京:环境科学出版社,1999:32-67.
[23]潘侃,沈玉华.环保排污收费动态调整的经济学思考[J].杭州科技,2000(1):15-16.
[24]杜海声,孙军蓉.浅谈总量排污收费宜采用的方式[J].中国环境管理,2001(5):30-32.
[25]DASGUPTA S,WANG H,WHEELER D.Surviving Success:Policy Reform and the Future of Industrial Pollution in China[R].Washington:The World Bank,1997.
[26]WANG H,WHEELER D.Pricing Industrial Pollution in China:An Economic Analysis of the Levy System[R].Washington:The World Bank,1996.
[27]DASGUPTA S,HUQ M,WHEELER D,et al.Water Pollution Abatement by Chinese Industry:Cost Estimates and Policy Implications[R].Washington:The World Bank,1996.
[28]HETTIGE H,MARTIN P,SINGH M,et al.The Industrial Pollution Projection System[R].Washington:The World Bank,1995.
[29]於方,牛坤玉,齐霁,等.工业水污染控制投资和运行费用函数研究[M].北京:中国环境出版社,2016:159-162.
[30]李晓琼,高树婷,葛察忠.环境保护税税额标准制定与调整幅度研究[C]//2017中国环境科学学会科学与技术年会论文集(第一卷).厦门:中国环境科学学会,2017:6-6.
[31]邹志红,孙靖南,任广平.模糊评价因子的熵权法赋权及其在水质评价中的应用[J].环境科学学报,2005,25(4):552-556.