成本收益视角下环境税种的最优选择

发布时间：2018-03-23 08:35

本文选题：环境税　切入点：环境CGE　出处：《宏观经济研究》2017年05期 　论文类型：期刊论文

【摘要】：本文基于环境CGE模型,引入环境收益—经济成本指标,研究面对相同的减排效果,如何征收环境税对中国的经济影响最小。仅考虑环境税应税污染物的减排效果,同时对SO_2和NO_x征税带来的SO_2和NO_x减排量最大。但是,综合考虑环境税的经济代价和环境减排收益,面对相同的经济代价,对SO_2征税的减排效果最优。因此,如果短期减排目标紧迫,可以考虑同时对SO_2和NO_x征税;如果注重经济和环境的长期可持续发展,仅对SO_2征税最为合适。另外,从能源使用结构来看,征收环境税可以增加对清洁能源如天然气的生产使用,减少对高污染能源如煤炭和油气的需求。不同税种对能源结构的影响不同。征收SO_2税会减少煤炭和油气等多种高排放能源的使用需求,而NO_x税的能源结构影响单一,主要对煤炭的使用需求影响最大。
[Abstract]:Based on the environmental CGE model, this paper introduces the environmental benefit-cost index to study how to levy environmental tax on China's economy in the face of the same emission reduction effect, only considering the emission reduction effect of environmental tax taxable pollutants. However, considering the economic cost of environmental tax and the benefit of environmental emission reduction, in the face of the same economic cost, the effect of reducing emissions on SO_2 is the best. If short-term emission reduction targets are urgent, consider taxing SO_2 and NO_x at the same time; if they focus on long-term sustainable economic and environmental development, only SO_2 is most appropriate. In addition, from the perspective of the energy use structure, Environmental taxes can increase the production and use of clean energy sources such as natural gas. Reducing the demand for highly polluting energy sources such as coal and oil and gas. Different taxes have different effects on the energy structure. A SO_2 tax will reduce the use of a variety of high-emission energy sources, such as coal and oil and gas, while the energy structure of the NO_x tax will have a single impact. Mainly on the use of coal demand the greatest impact.
【作者单位】：中国科学院科技战略咨询研究院;武汉大学国家领土主权与海洋权益协同创新中心;中国科学院大学公共政策与管理学院;北京理工大学管理与经济学院;中国农业大学经济管理学院;中国科学院科技战略咨询研究所;
【基金】：国家重点研发计划“全球变化及应对”重点专项(2016YFA0602500) 国家自然科学基金资助项目(71473242、71403265) 中国科学院科技战略咨询研究院重大咨询项目(Y02015003)的资助
【分类号】：F812.42

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