基于边际治理成本的环境保护税税率标准探究与政策建议
|
摘要
税负水平是税收调节作用的重要因素,各地区需要科学地制定符合本地区发展水平的环境保护税税率来平衡环境保护与经济发展.基于2016年东北某省14个市的钢铁、电力、化工、水泥行业的排污及治理成本数据,建立污染削减费用函数模型,计算该省大气、水中主要污染物的边际治理成本,并设置不同环境保护税税率的情景方案,以探究环境保护税税率对该省经济发展的影响.结果表明:(1)SO_2、NO_x、COD、NH_3-N的边际治理成本分别为3.44、5.03、3.81、8.15元/污染当量.(2)重点行业主要污染物的边际治理成本不同,钢铁行业主要污染物的边际治理成本较高,其COD、NH_3-N的边际治理成本均高于总体边际治理成本;化工行业的COD边际治理成本高于总体边际治理成本;电力行业的大气主要污染物边际治理成本高于总体边际治理成本;水泥行业的大气主要污染物边际治理成本则相对较低.(3)适当提高环境保护税税率对经济发展总体影响不大.研究显示:该省的边际治理成本远高于目前的环境保护税征收标准,若以边际治理成本作为环境保护税税率,不但会增加企业负担,而且会导致不同行业的边际治理成本相差较大,因此,建议提高该省的环境保护税税率标准,即大气污染物征收标准为2.4元/污染当量,水污染物征收标准为2.8元/污染当量,并设置环境保护税税率的行业差异化,将有利于政策功能的发挥.
Tax burden level is one of the important factors affecting tax adjustment function.In China,all regions need to scientifically formulate tax rates in line with the development level of the regions to balance economic development and environmental protection.In this paper,the abatement cost function was established by using an econometric model and the 2016 data obtained from four major sectors such as steel,electric power,chemical and cement in 14 cities of northeast China,and the impacts of tax burden on the economy were studied using option analysis.The average marginal abatement costs of the main air and water pollutants in a province were determined using the marginal abatement cost function.It was found that the marginal abatement costs of SO_2,NO_x,COD and NH_3-N were 3.44,5.03,3.81and 8.15 RMB/equivalent,respectively,which were much higher than the current official environmental tax rates in the province.If the calculated marginal abatement costs were the official tax rates,a large number of enterprises would not be affordable to pay for the taxes in the province.It is also found that there was great difference in marginal abatement costs of major pollutants among the key sectors in the province.The abatement costs of COD,NH_3-N in steel sector were the highest among the whole sectors in the province and the abatement cost of COD in chemical sector was higher than the total abatement cost.The abatement cost of main air pollutants in electric power sector was higher than the total abatement cost,while the abatement cost of main air pollutants in cement sector was relatively low.An appropriate increase in environmental tax rates will have little impact on the economy as a whole.It is suggested that the province should raise the tax rates for air and water pollutants up to 2.4 RMB/pollution equivalent and 2.8 RMB/pollution equivalent,respectively.It should also propose differential tax rates for the sectors or apply adjustment function in tax rates to address the sector differences in the marginal abatement cost.
Tax burden level is one of the important factors affecting tax adjustment function.In China,all regions need to scientifically formulate tax rates in line with the development level of the regions to balance economic development and environmental protection.In this paper,the abatement cost function was established by using an econometric model and the 2016 data obtained from four major sectors such as steel,electric power,chemical and cement in 14 cities of northeast China,and the impacts of tax burden on the economy were studied using option analysis.The average marginal abatement costs of the main air and water pollutants in a province were determined using the marginal abatement cost function.It was found that the marginal abatement costs of SO_2,NO_x,COD and NH_3-N were 3.44,5.03,3.81and 8.15 RMB/equivalent,respectively,which were much higher than the current official environmental tax rates in the province.If the calculated marginal abatement costs were the official tax rates,a large number of enterprises would not be affordable to pay for the taxes in the province.It is also found that there was great difference in marginal abatement costs of major pollutants among the key sectors in the province.The abatement costs of COD,NH_3-N in steel sector were the highest among the whole sectors in the province and the abatement cost of COD in chemical sector was higher than the total abatement cost.The abatement cost of main air pollutants in electric power sector was higher than the total abatement cost,while the abatement cost of main air pollutants in cement sector was relatively low.An appropriate increase in environmental tax rates will have little impact on the economy as a whole.It is suggested that the province should raise the tax rates for air and water pollutants up to 2.4 RMB/pollution equivalent and 2.8 RMB/pollution equivalent,respectively.It should also propose differential tax rates for the sectors or apply adjustment function in tax rates to address the sector differences in the marginal abatement cost.
引文
[1] WILLIAMS R C. Tax normalizations,the marginal cost of funds,and optimal environmental taxes[J]. Economics Letters,2001,71(1):137-142.
[2] WILLIAMS R C. Health effects and optimal environmental taxes[J].Journal of Public Economics,2003,87(2):323-335.
[3]司言武.最优环境税税率确定研究[J].社会科学战线,2010(10):234-237.
[4] ZHANG Z X,BARANZINI A. What do we know about carbon taxes? an inquiry into their impacts on competitiveness and distribution of income[J].Energy Policy,2004,32(4):507-518.
[5] XU L,CHO S,LEE S H.Emission tax and optimal privatization in Cournot-Bertrand comparison[J]. Economic Modelling,2016,55:73-82.
[6] WESSEH P K,LIN B.Optimal emission taxes for full internalization of environmental externalities[J]. Journal of Cleaner Production,2016,137:871-877.
[7] LI X,LIU Z,XU Q,et al. Optimal policy mechanism design for cross-sector and multi-stage pollution control with a bilevel model:application to SO2emission in China[J]. Environmental Modeling&Assessment,2017,22(3):243-255.
[8] ARBEX M,BEHRINGER S,TRUDEAU C. Optimal tax policy under heterogeneous environmental preferences[J]. Economics Letters,2017,157:79-82.
[9]涂国平,张浩,冷碧滨.基于企业治污行为的环境税率动态调整机制[J].北京理工大学学报(社会科学版),2018(1):45-51.TU Guoping,ZHANG Hao,LENG Bibin. Analysis of dynamic adjustment mechanism for environment tax based on enterprises'pollution control behavior[J]. Journal of Beijing Institute of Technology(Social Sciences Edition),2018(1):45-51.
[10]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.WANG Jiawei,ZHANG Tianzhu,CHEN Jining. Cost model for reducing total COD and ammonia nitrogen loads in wastewater treatment plants[J]. China Environmental Science,2009,29(4):443-448.
[11]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(9):24-35.XU Yuan. On the environmental kuznets curve and the optimal pollution tax rate in an open economy[J]. International Economics and Trade Research,2013(9):24-35.
[12]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.LIAO Pu,ZHENG Sujin. Environment,life expectancy and economic development:the optimal environmental tax[J].Management Review,2016,28(10):39-49.
[13] BOUZEMBRAK Y,ALLAOUI H,GONCALVES G,et al.Environmental taxes in supply chain design for recycling waterways sediments[J]. International Federation of Automatic Control Proceedings Volumes,2011,44(1):447-452.
[14] FULLERTON D,MONTI H.Can pollution tax rebates protect lowwage earners?[J]. Journal of Environmental Economics&Management,2013,66(3):539-553.
[15]秦昌波,王金南,葛察忠,等.征收环境税对经济和污染排放的影响[J].中国人口·资源与环境,2015,25(1):17-23.QIN Changbo,WANG Jinnan,GE Chazhong,et al. Economic and emission impact analysis of reforming China's environmental taxes system[J].China Population,Resources and Environment,2015,25(1):17-23.
[16] RAISCH S,SCHWARZ G A.Household heterogeneity,aggregation,and the distributional impacts of environmental taxes[J].Journal of Public Economics,2016,138:43-57.
[17]刘凤良,吕志华.经济增长框架下的最优环境税及其配套政策研究:基于中国数据的模拟运算[J].管理世界,2009(6):40-51.
[18] OUESLATI W. Growth and welfare effects of environmental tax reform and public spending policy[J]. Economic Modelling,2015,45:1-13.
[19] KARYDAS C,ZHANG L.Green tax reform,endogenous innovation and the growth dividend[J].Journal of Environmental Economics&Management,2017.doi:10. 1016/j.jeem. 2017. 09. 005.
[20] CHIROLEU M,FODHA M. From regressive pollution taxes to progressive environmental tax reforms[J]. European Economic Review,2014,69(1):126-142.
[21] HATTORI K.Optimal combination of innovation and environmental policies under technology licensing[J].Economic Modelling,2017,64:601-609.
[22] LAI Y. The feasibility of the double-dividend hypothesis in a democratic economy[J]. The Scandinavian Journal of Economics,2018,120(1):211-241.
[23] ALEXEEV A,GOOD D H,KRUTILLA K. Environmental taxation and the double dividend in decentralized jurisdictions[J].Ecological Economics,2016,122:90-100.
[24]熊文,刘纪显.双重红利:中国环境保护税对企业绿色发展激励作用探讨[J].环境保护,2017,45(5):51-54.
[25] FREIRE J. Environmental taxation and the double dividend hypothesis in CGE modelling literature:a critical review[J].Journal of Policy Modeling,2018,40(1):194-223.
[26] CARA S D,HENRY L,JAYET P A. Optimal coverage of an emission tax in the presence of monitoring,reporting,and verification costs[J]. Journal of Environmental Economics&Management,2018,89:71-93.
[27]毕茜,于连超.环境税的企业绿色投资效应研究:基于面板分位数回归的实证研究[J].中国人口·资源与环境,2016,26(3):76-82.BI Qian,YU Lianchao. Relationship between environmental taxes and enterprise green investment behavior:a panel quantile regression approach[J]. China Population, Resources and Environment,2016,26(3):76-82.
[28]陈真玲,王文举.环境税制下政府与污染企业演化博弈分析[J].管理评论,2017,29(5):226-236.CHEN Zhenling,WANG Wenju. Evolutionary game analysis of governments and polluting firms considering environmental tax regulation[J].Management Review,2017,29(5):226-236.
[29]曹东.中国工业污染经济学[M].北京:中国环境科学出版社,1999:96-97.
[30] DASGUPTA S,HUQ M,WHEELER D,et al. Water pollution abatement by Chinese industry:cost estimates and policy implications[J].Applied Economics,2001,33(4):547-557.
[31]杨金田.中国排污收费制度改革与设计[M].北京:中国环境科学出版社,1998:135-208.
[2] WILLIAMS R C. Health effects and optimal environmental taxes[J].Journal of Public Economics,2003,87(2):323-335.
[3]司言武.最优环境税税率确定研究[J].社会科学战线,2010(10):234-237.
[4] ZHANG Z X,BARANZINI A. What do we know about carbon taxes? an inquiry into their impacts on competitiveness and distribution of income[J].Energy Policy,2004,32(4):507-518.
[5] XU L,CHO S,LEE S H.Emission tax and optimal privatization in Cournot-Bertrand comparison[J]. Economic Modelling,2016,55:73-82.
[6] WESSEH P K,LIN B.Optimal emission taxes for full internalization of environmental externalities[J]. Journal of Cleaner Production,2016,137:871-877.
[7] LI X,LIU Z,XU Q,et al. Optimal policy mechanism design for cross-sector and multi-stage pollution control with a bilevel model:application to SO2emission in China[J]. Environmental Modeling&Assessment,2017,22(3):243-255.
[8] ARBEX M,BEHRINGER S,TRUDEAU C. Optimal tax policy under heterogeneous environmental preferences[J]. Economics Letters,2017,157:79-82.
[9]涂国平,张浩,冷碧滨.基于企业治污行为的环境税率动态调整机制[J].北京理工大学学报(社会科学版),2018(1):45-51.TU Guoping,ZHANG Hao,LENG Bibin. Analysis of dynamic adjustment mechanism for environment tax based on enterprises'pollution control behavior[J]. Journal of Beijing Institute of Technology(Social Sciences Edition),2018(1):45-51.
[10]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.WANG Jiawei,ZHANG Tianzhu,CHEN Jining. Cost model for reducing total COD and ammonia nitrogen loads in wastewater treatment plants[J]. China Environmental Science,2009,29(4):443-448.
[11]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(9):24-35.XU Yuan. On the environmental kuznets curve and the optimal pollution tax rate in an open economy[J]. International Economics and Trade Research,2013(9):24-35.
[12]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.LIAO Pu,ZHENG Sujin. Environment,life expectancy and economic development:the optimal environmental tax[J].Management Review,2016,28(10):39-49.
[13] BOUZEMBRAK Y,ALLAOUI H,GONCALVES G,et al.Environmental taxes in supply chain design for recycling waterways sediments[J]. International Federation of Automatic Control Proceedings Volumes,2011,44(1):447-452.
[14] FULLERTON D,MONTI H.Can pollution tax rebates protect lowwage earners?[J]. Journal of Environmental Economics&Management,2013,66(3):539-553.
[15]秦昌波,王金南,葛察忠,等.征收环境税对经济和污染排放的影响[J].中国人口·资源与环境,2015,25(1):17-23.QIN Changbo,WANG Jinnan,GE Chazhong,et al. Economic and emission impact analysis of reforming China's environmental taxes system[J].China Population,Resources and Environment,2015,25(1):17-23.
[16] RAISCH S,SCHWARZ G A.Household heterogeneity,aggregation,and the distributional impacts of environmental taxes[J].Journal of Public Economics,2016,138:43-57.
[17]刘凤良,吕志华.经济增长框架下的最优环境税及其配套政策研究:基于中国数据的模拟运算[J].管理世界,2009(6):40-51.
[18] OUESLATI W. Growth and welfare effects of environmental tax reform and public spending policy[J]. Economic Modelling,2015,45:1-13.
[19] KARYDAS C,ZHANG L.Green tax reform,endogenous innovation and the growth dividend[J].Journal of Environmental Economics&Management,2017.doi:10. 1016/j.jeem. 2017. 09. 005.
[20] CHIROLEU M,FODHA M. From regressive pollution taxes to progressive environmental tax reforms[J]. European Economic Review,2014,69(1):126-142.
[21] HATTORI K.Optimal combination of innovation and environmental policies under technology licensing[J].Economic Modelling,2017,64:601-609.
[22] LAI Y. The feasibility of the double-dividend hypothesis in a democratic economy[J]. The Scandinavian Journal of Economics,2018,120(1):211-241.
[23] ALEXEEV A,GOOD D H,KRUTILLA K. Environmental taxation and the double dividend in decentralized jurisdictions[J].Ecological Economics,2016,122:90-100.
[24]熊文,刘纪显.双重红利:中国环境保护税对企业绿色发展激励作用探讨[J].环境保护,2017,45(5):51-54.
[25] FREIRE J. Environmental taxation and the double dividend hypothesis in CGE modelling literature:a critical review[J].Journal of Policy Modeling,2018,40(1):194-223.
[26] CARA S D,HENRY L,JAYET P A. Optimal coverage of an emission tax in the presence of monitoring,reporting,and verification costs[J]. Journal of Environmental Economics&Management,2018,89:71-93.
[27]毕茜,于连超.环境税的企业绿色投资效应研究:基于面板分位数回归的实证研究[J].中国人口·资源与环境,2016,26(3):76-82.BI Qian,YU Lianchao. Relationship between environmental taxes and enterprise green investment behavior:a panel quantile regression approach[J]. China Population, Resources and Environment,2016,26(3):76-82.
[28]陈真玲,王文举.环境税制下政府与污染企业演化博弈分析[J].管理评论,2017,29(5):226-236.CHEN Zhenling,WANG Wenju. Evolutionary game analysis of governments and polluting firms considering environmental tax regulation[J].Management Review,2017,29(5):226-236.
[29]曹东.中国工业污染经济学[M].北京:中国环境科学出版社,1999:96-97.
[30] DASGUPTA S,HUQ M,WHEELER D,et al. Water pollution abatement by Chinese industry:cost estimates and policy implications[J].Applied Economics,2001,33(4):547-557.
[31]杨金田.中国排污收费制度改革与设计[M].北京:中国环境科学出版社,1998:135-208.