我国煤炭使用矫正税税率估计研究

发布时间：2017-12-28 09:03

本文关键词：我国煤炭使用矫正税税率估计研究　出处：《中国地质大学(北京)》2015年硕士论文　论文类型：学位论文

【摘要】：我国的主要能源资源是煤炭,但是煤炭却是一种高污染的传统能源。煤炭燃烧的过程中释放了大量的大气污染物包括一氧化碳、二氧化碳、二氧化硫、氮氧化物以及固体悬浮颗粒物等。大量排放的大气污染物已经远远超过了空气的自动净化能力,严重污染了我们赖以生存的空气。空气中的大气污染物超标严重,空气质量屡次达到中、重度污染。大气污染不但严重影响了人们的身体健康,而且也对我国的经济造成了巨大的损失。因此,我们应该积极调整能源结构,减少对煤炭能源的消费。国内外学者对大气污染造成的经济损失已经做了大量详细的研究,同时也得出了具有一定借鉴意义的结论。我国大气污染物的主要来源之一是煤炭的燃烧,为此,要想从根本上治理我国的空气污染现象,就应该减少煤炭的使用量,积极开发新的清洁性能源。本文从煤炭使用所造成的负外部性的角度进行考虑,旨在为煤炭使用估算出一个合理的矫正税税率,使煤炭使用的外部成本内在化。本文以国内外学者的研究为基础,选取2010年为基准年,进行合理的假设,搜集大量的数据资料,采用修正人力资本法估算出大气污染对我国人体健康造成的经济损失为1510.57亿元;采用市场价值法估算出二氧化硫(消费煤炭的工业所释放的二氧化硫)对我国农作物造成的经济损失为49.48亿元,估算出增加的家庭、衣物和机动车的清洗费用合计数为1164.14亿元;采用工业设备折算法估算出大气污染对我国建筑材料造成的经济损失为604.74亿元;根据物价指数变化估算出酸雨对农作物和林业造成的经济损失分别为57亿元和63.2亿元。最终估算出大气污染对我国经济造成的损失总额为3449.13亿元。本文以估算出大气污染物对我国经济造成的损失为基础;进一步估算出了由于煤炭使用所引起的大气污染物对我国经济造成的损失总额为2353.29亿元;最后,再结合我国2010年煤炭的年使用量为35.6亿吨,采用从量计征法,最终估算出煤炭使用的矫正税税率为66.1元/吨。
[Abstract]:The main energy resources of our country are coal, but coal is a kind of high pollution traditional energy. During the coal combustion, a lot of air pollutants were released, including carbon monoxide, carbon dioxide, sulfur dioxide, nitrogen oxides and solid suspended particles. A large amount of emission of air pollutants has far exceeded the automatic purification capacity of the air, which seriously pollutes the air we depend on for survival. Air pollutants in the air exceed the standard, and the air quality has repeatedly reached medium and severe pollution. Air pollution not only seriously affected the health of the people, but also caused great losses to the economy of our country. Therefore, we should actively adjust the energy structure to reduce the consumption of coal energy. Scholars at home and abroad have done a lot of detailed research on the economic losses caused by air pollution, and have drawn some conclusions for reference. One of the main sources of air pollutants in China is the combustion of coal. Therefore, in order to fundamentally control the phenomenon of air pollution in China, we should reduce the amount of coal and develop new clean energy. Considering the negative externalities caused by coal use, this paper aims to estimate a reasonable corrective tax rate for coal use and internalize the external cost of coal utilization. Based on the research of scholars at home and abroad, from 2010 as the base year, make reasonable assumptions, to collect large amounts of data, using corrected human capital method to estimate on human health of our country air pollution caused economic losses of 151 billion 57 million yuan; the market value method to estimate the SO2 (sulfur dioxide released by the consumption of coal industry the) on China's crops caused economic losses of 4 billion 948 million yuan, estimated increase in the cost of family, cleaning clothes and vehicles to the number of 116 billion 414 million yuan; estimate of building materials in China air pollution caused economic losses to 60 billion 474 million yuan by the industrial equipment conversion method; according to the estimated price index changes caused by acid rain on crops and forestry economic losses were 5 billion 700 million yuan and 6 billion 320 million yuan. The final estimate of the total loss of air pollution to our country's economy is 344 billion 913 million yuan. Based on the estimate of the atmospheric pollutants caused by China's economic loss as the basis; further estimated the total losses due to air pollution caused by the use of coal caused by the economy of our country is 235 billion 329 million yuan; finally, combined with China's 2010 coal annual volume of 35.6 tons, from the amount of taxable method, the final estimate the use of coal to correct tax rate is 66.1 yuan / ton.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.21;F812.42

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