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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。
Based on the Pigouvian tax theory and the environmental protection tax law, a model for calculating the optimal tax rate for water pollution tax is constructed based on Logistic economic loss model and pollution equivalent. Based on the data of Guangdong Province from 2008 to 2015, the optimal theoretical water pollution in Guangdong Province Tax rate should be 27-29 yuan / pollution equivalent. The study found that the current pollution control costs in Guangdong Province, it is difficult to make up for the economic losses of water pollution, and its optimal tax rate should be much higher than the current sewage charges. Proposed initial water pollution tax levy from low, reduce the impact on the economy, supplemented by a variety of tax incentives, but then should gradually raise the tax rate of water pollution.