广东省水污染税税率模型构建与应用

发布时间：2018-06-04 06:16

本文选题：水污染税税率 + 庇古税　；参考：《生态经济》2017年08期

【摘要】：基于庇古税理论和环境保护税法,结合Logistic经济损失模型与污染当量构建水污染税最优税率测算模型,并以广东省2008—2015年的相关数据,测算得出广东省理论最优水污染税税率水平应为27~29元/污染当量。研究发现,广东省现行治污成本难以弥补水污染经济损失,并且其最优税率水平应远远高于现行排污费标准。建议初期水污染税税率从低开征,减少对经济的影响,并辅以多样税收优惠措施,但其后应逐步提高水污染税税率。
[Abstract]:Based on Pigou tax theory and environmental protection tax law, combined with Logistic economic loss model and pollution equivalent, the optimal tax rate calculation model of water pollution tax is constructed, and the relevant data from 2008 to 2015 in Guangdong Province are used. The theoretical optimal level of water pollution tax and tax rate in Guangdong Province should be 270.29 yuan / pollution equivalent. It is found that the current pollution control cost in Guangdong Province is difficult to compensate for the economic loss of water pollution, and its optimal tax rate should be far higher than the current standard of sewage charges. It is suggested that the initial water pollution tax rate should be set at a low rate to reduce the impact on the economy and be supplemented with various tax concessions. However, the water pollution tax rate should be gradually increased thereafter.
【作者单位】：暨南大学管理学院;暨南大学信息科学技术学院;
【基金】：国家社会科学基金重点项目“生态补偿导向的环境会计研究”(14AZD068) 广州区域低碳经济研究基地项目
【分类号】：F812.42;X196

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