环境税对高污染行业的影响研究——以湖南邵阳高COD排放行业为例

针对开征环境税对高污染行业的影响，选取湖南省邵阳市为研究区域，以COD排放为例，选择了COD排放量最多的造纸及纸制品业、农副食品加工业、化学原料和化学制品制造业，调查各行业的废水治理成本。通过调查发现行业平均治理成本差别较大，从1.55元/kg到8.11元/kg，调查时点区域排污费收费标准0.7元/kg，相比行业平均治理成本太低，就几乎不具有激励减排的功能，同时也不具备筹集环境治理资金的功能。通过分析湖南邵阳高COD排放行业征收环境税的影响发现，无论基于行业废水平均治理成本制定环境保护税税率，还是考虑边际治理成本提高的情况下制定环境保护税税率，对行业大部分企业利税影响率均小于5%。而且基于行业治理成本征税，有利于淘汰行业中高污染的落后产能，促进行业整体资源优化配置，从长远来看有利于整个行业的发展，对于推动供给侧改革，改善环境质量具有重要意义。 关键词： 环境税；影响分析；高污染行业；供给侧改革     

征收差异化行业碳税对中国经济与环境的影响

碳税是应对气候变化的重要环境经济手段。该研究从征收差异化行业碳税的角度出发,探讨对四类行业分别征收120元/t、100元/t、80元/t和60元/t碳税税率的经济与环境影响,并将碳税返还企业和返还居民等两类情景考虑其中,结果显示:(1)征收行业差异化碳税会对宏观经济产生一定的负向冲击。在无税收返还情景下,2030年我国的GDP相比基准情景下降1.1%,固定资本投资下降1.36%,居民消费下降0.90%,而贸易状况得到一定改善,征收差异化行业碳税短期内能增加我国的贸易顺差,但长期则会引起出口下降、进口减少。(2)碳税返还能减少宏观经济的负面影响。返还企业情景下2030年的固定资本投资增加1.89%,家庭消费增加0.62%,进口增加2.53%。(3)行业差异化的碳税税率对产业部门的影响差异明显。2030年,被征收100元/t的煤炭开采、水泥行业的产出分别下降7.72%和1.72%,被征收120元/t的火电行业产出下降3.72%,但如果碳税收入返还企业时,2030年的火电行业可减少无返还情景下0.28%的经济损失。(4)差异化行业碳税有利于推动CO_2减排。在无返还情景下,我国2030年的CO_2排放总量下降5.68%,煤炭采选、钢压延、火电、炼焦部门的减排效果最明显,同期分别下降14.7%、9.01%、9.12%和7.17%。因此,应在"十四五"期间研究开征碳税,将碳税纳入环境保护税的征税范围,在碳税征收体系逐渐健全的基础上,制定分行业的差异化碳税税率方案,高税率应用于能耗大、排放大行业,中低税率应用于能耗与排放相对较小的行业,并综合运用降低企业所得税和居民所得税、增加补贴等政策手段,减少征收碳税带来的经济损失,形成与征收碳税相配套的长效机制。     

煤炭资源税改革对行业发展和节能减排的影响

煤炭是我国重要战略性基础资源,在能源消费结构中占主导地位,煤炭资源税改革对经济增长、行业发展和节能减排影响重大。本文构建动态递归CGE模型,采用GAMS软件以2%、5%和10%的税率区间分析煤炭资源税改革对行业发展、资源效率和减排的影响。研究表明:在节能减排方面,资源税改革能有效降低主要污染物排放、单位GDP能耗和能源消耗总量,提高能源利用效率,当采用10%的税率时节能减排效果最佳,可以有效抑制CO2和SO2排放,但短期内会对经济增长产生极大的负面影响,降低GDP增长,抑制开采业、工业、能源、运输业和农业等产业总产出;从长期看,适度的煤炭资源税税率能在经济增长可承受范围内最大限度降低主要污染物排放,实现节能减排和经济增长的均衡发展。因此,应重点研究资源税率设置的科学性,在不同主体和行业影响基础上,合理选择资源税税负水平,减轻资源税改革对社会经济发展的负面冲击,并通过政策引导其产业升级,提高节能减排效果。     

生态文明建设视角下征收环境税对河北省的宏观经济影响

河北省的环境状况在整个京津冀生态文明建设中具有举足轻重的作用,而环境税则是生态文明建设的一个重要政策工具。为了研究征收环境税对河北省的宏观经济影响,本文构建了河北省动态CGE模型,利用其2010年投入产出表编制了相应的社会核算矩阵,根据现有最新政策文件设置基准情景,重点模拟了征收单一碳税和碳税、硫税组合对经济发展以及污染气体排放的影响。结果表明,征收碳税的同时有必要辅之以硫税,碳税、硫税的实施可以大幅降低污染气体的排放,抑制能源消费,有利于能源产业结构转变,总体上对经济增长的长期负面影响不大。     

主要部门污染物控制政策的温室气体协同效果分析与评价

工程减排、结构减排和监督管理减排是实现我国污染物减排的三个主要措施,近年来我国SO2的排放呈现出下降的态势,本文选取电力、钢铁和水泥这3个重要行业,测算了在"十一五"以来SO2的减排效果,以及由其带来CO2减排的协同效果。结果显示,"十一五"期间,3个主要行业减少污染物排放超过1 000万t,其中工程减少污染物排放超过700万t,结构减少污染物排放300万t。由此带来的协同效果显示,由于结构减排带来了超过7亿t CO2的减排,而由于工程效应减少污染物的同时带来的CO2增加500万t,因此总计带来7-8亿t CO2的减排。而"十二五"前两年减少污染物排放400万t,其中工程减少污染物排放350万t,结构污染物排放减少了40万t。由此带来的协同效果显示,由于结构减排减少了CO2排放1.74亿t,而由于工程效应减少污染物的同时带来的CO2的增加量为200万t,因此总计带来1.72亿t CO2的减排。结构减排和工程减排两种措施可以在行业内实现降低污染物的排放,但是其贡献程度由于行业的差异有所不同。"十一五"期间电力行业较多是依靠工程减排实现SO2排放的降低,而水泥和钢铁行业则更多是依靠行政命令如关停落后产能和机组实现污染物的减排,显示出电力行业通过技术实现污染物的减排,而其他两个行业则主要靠调整结构来实现减排。电力行业中的末端治理技术即工程减排贡献了大部分的污染物减排,但是与此同时由于末端治理技术会导致能源消耗的增加,即引起CO2排放的增加,因此污染物的协同控制效果较差,而钢铁和水泥行业的污染物减排则由于更多是通过结构调整的手段,如关停落后产能和机组,因此其协同效果较为显著。"十三五"期间,需要继续控制双高产业的发展,强化"前端"污染物控制减排,夯实结构减排的协同成效,加大工程减排的实施,缩小减排工程能力和实际减排效果的差距,实现"末端"污染物减排,加强"前端"审批和"中段"运行管理效果。     

环境规制下中国煤炭发电企业成本技术效率研究

煤炭发电是中国污染物排放的主要来源之一,"十一五"期间中国环保部门通过命令控制型的脱硫设施安装计划、经济激励型的脱硫电价补贴和排污费促进煤炭发电企业减排,大幅降低了中国煤炭发电企业二氧化硫排放总量。环境规制对企业生产决策行为形成约束,进而影响成本技术效率。研究不同类型环境规制政策对企业减排措施和成本技术效率的影响能够为未来制定有效、且对企业负面影响较小的环境规制政策提供参考。本文利用2007—2012年中国煤炭发电企业的微观数据,基于空间差异化的环境规制强度,运用双重差分法分析命令控制与经济激励型二氧化硫减排政策同时存在的情况下,中国煤炭发电企业减排行为和成本技术效率受到的影响。结果表明,环境规制强度较高地区的煤炭发电厂通过降低煤耗率、减少产出的行为降低二氧化硫排放。而脱硫设施的安装主要由命令控制型的规制政策决定,脱硫电价补贴和排污费征收的经济激励型政策造成的影响较小。此外,基于成本随机前沿模型的分析表明,重点减排地区煤炭发电企业成本技术效率相对于非重点减排地区受到环境规制的负面影响更大;发电企业降低煤耗率和产出的行为都显著降低了成本技术效率;但依据行政指令安装脱硫装置的行为对成本技术效率起初产生负面影响,随后转变为正面影响,最后影响消失,总体上促进效率提高。因此,安装脱硫装置相对于降低煤耗率、减少产出的行为对煤电企业经济效率的负面影响最小。命令控制型的脱硫设施安装计划不仅实现了二氧化硫减排目标,并且相对于征收排污费对企业成本技术效率的负面影响更小。     

基于多行业DSGE模型的中国碳减排政策效应

碳达峰和碳中和目标的提出,标志着中国低碳减排进入新的阶段,从国家层面的宏观政策包括各个行业的行业政策都在推行各种低碳减排政策,从行业异质性视角动态分析碳减排政策的效应具有重要的学术和实践意义。为此,构建一个包含环境外部性和碳减排政策的多行业动态随机一般均衡模型,研究许可证交易和碳税两种政策情景下,行业技术冲击、税收政策和减排政策调整冲击对宏观经济、环境和行业排放的动态效应。模拟发现:许可证交易政策情景下,行业技术冲击具有明显的结构性效应,覆盖行业企业减排率上升,排放下降,而未覆盖行业排放随产出上升而上升,而在碳税政策情景下,这种差异并不明显。政府采用盯住总排放波动的碳减排政策能够有效地减少冲击带来的福利损失,提高对维持排放水平的关注程度能够减少相应的福利损失。建议政府有效地权衡经济增长和改善环境二者之间的关系,在不造成大的负面经济影响的前提下,加大减排政策力度,推广和扩大碳交易试点范围,尽快在全国建立统一的碳市场。制定碳减排政策时,考虑碳减排政策收入的返还机制,配以减税的财政政策以刺激经济,缓和减排政策的负面影响。政府应根据排放水平顺周期地动态调整碳减排政策的强度,适当提高对维持排放水平的关注程度。     

基于多行业DSGE模型的中国碳减排政策效应北大核心CSCDCSSCI

碳达峰和碳中和目标的提出,标志着中国低碳减排进入新的阶段,从国家层面的宏观政策包括各个行业的行业政策都在推行各种低碳减排政策,从行业异质性视角动态分析碳减排政策的效应具有重要的学术和实践意义。为此,构建一个包含环境外部性和碳减排政策的多行业动态随机一般均衡模型,研究许可证交易和碳税两种政策情景下,行业技术冲击、税收政策和减排政策调整冲击对宏观经济、环境和行业排放的动态效应。模拟发现:许可证交易政策情景下,行业技术冲击具有明显的结构性效应,覆盖行业企业减排率上升,排放下降,而未覆盖行业排放随产出上升而上升,而在碳税政策情景下,这种差异并不明显。政府采用盯住总排放波动的碳减排政策能够有效地减少冲击带来的福利损失,提高对维持排放水平的关注程度能够减少相应的福利损失。建议政府有效地权衡经济增长和改善环境二者之间的关系,在不造成大的负面经济影响的前提下,加大减排政策力度,推广和扩大碳交易试点范围,尽快在全国建立统一的碳市场。制定碳减排政策时,考虑碳减排政策收入的返还机制,配以减税的财政政策以刺激经济,缓和减排政策的负面影响。政府应根据排放水平顺周期地动态调整碳减排政策的强度,适当提高对维持排放水平的关注程度。     

中国汞污染治理的现状与策略研究

汞是具有持久性、生物累积性和生物扩大作用的有毒污染物,对人体健康和生态环境具有很大的负面影响。本文分析汞污染及其危害,综述国内外汞污染治理研究情况,总结国际汞污染治理主要技术与措施情况,结合中国汞污染治理的现状,最后提出了完善我国汞污染治理的策略:建立国家汞污染治理战略和行动计划;加强技术研发、引进与推广;建立汞污染治理动态信息平台;加大汞减排投资规划;减少燃煤领域汞污染排放;开展汞污染治理宣传教育。     

政府环境规制下的企业治理动机与公众参与外部性研究

本文构建了多主体参与环境治理的动态一般均衡模型,进行了政府环境规制下的企业内生治理动机研究与公众参与外部性的分析,模拟结果显示,企业内生治理动机、社会福利等不同目标下对应的最优环境税率存在明显差异。随着政府环境税率的不断上升,企业环境技术研发投入会先上升后下降,当环境研发投入水平达到最大时,政府所征收的环境税完全激发了企业的内生治理动机。在环境税率提高的初期,研发引致的环境技术进步使得企业的全要素生产率得以提高,经济产出不断增加,社会福利水平得到增进。当环境税率上升到一定数值之后,环境税带来的资源配置扭曲效应高于环境负外部性的改善效应,对于经济而言,环境税成为扭曲性税收,并会降低社会福利水平。因此,应在保证经济增长和社会福利增进的同时有效激励企业内在治理动机,将环境税率设定在适当水平。本文还模拟了政府与公众参与的组合对于社会福利的影响情况,与仅考虑政府环境规制政策的情形相对比,政府征收环境税和社会组织参与的共同作用可以使得社会福利提高,充分表明了公众参与环境治理存在着正外部性。环境社会组织在一定程度上可以降低政府信息不对称等因素,改善环境治理状况。环境组织的参与还能够使得环境税所带来的环境治理改善和生产效率提高的双重红利逐渐释放。因此,在发挥政府规制与市场调节功能的同时,充分发挥环境社会组织和公众在环境治理中的作用,是改善环境质量、提高公众福利的重要方式。     

WSSD 2002, Latin America and Brazil: Biodiversity and Indigenous People

Latin America comprehends notable variations in terms of natural environment, availability of natural resources, living standards, and demographic patterns. Latin America is a mosaic of cultures, post- and pre-Columbian. The rich variety of life forms discovered and described by chroniclers and traveling naturalists in the Neotropics contributed to the proposal, in mid-XVIIIth century, of a new system of classification and a scientific code of nomenclature for all organisms. Biodiversity was, for many centuries, a source of resources to be exploited in natura. In scientific circles, its inventory became the domain of taxonomists. But modern technology showed how important the miriad of life forms really are as sources of chemical molecules to be engineered as drugs and reassembled as novel manufactured products. We are on the brink of a new agricultural and medical revolution, thanks to the techniques of genetic engineering, which will lead eventually to the elimination of hunger and malnutrition.In this essay, the Brazilian environmental and social heterogeneity will serve as an example to illustrate some key points, which have influenced sustainability policies. The Amazon deforestation and indigenous knowledge (IK), subjects often associated with areas of high biodiversity, are usually the focus of environmental debates. The importance of IK in integrating development, reducing poverty and sustainability are considered together with the intellectual property rights of native populations.In the World Summit on Sustainable Development (WSSD) Implementation Plan, a few paragraphs were dedicated to Latin America, because of the pre-existing Action Platform on the Road to Johannesburg 2002, approved in Rio de Janeiro in October 2001. This paper calls attention to the need to draw up specific environmental policies for a region which shows an extremely high cultural and biological diversity, associated with a high availability of forests and water, among other resources.     

Household water in rural asia: a case study of the construction of a piped water system in Bangui,Ilocos Norte,Philippines

In early 1980 an extension agent was assigned to the rural municipality of Bangui, Ilocos Norte, Philippines to work on development projects – in particular the improvement of the supply of safe water for drinking and sanitation. After many months of visiting spring sites and meeting with community leaders, a small part of the municipality was selected to build a gravity fed piped water system. Although the system took many months to plan, identify funding and construct, the 600 community members were ultimately rewarded with house to house connections that enabled them to achieve per capita water consumption levels above the minimum levels recommended by the World Health Organization. Of course, money was critical to ensure the project’s success, but many other factors played an equally critical role. For instance, without the active participation of the community and the unwavering support of the community leadership the project would not have survived the initial planning stage. Also, the extension agent played a critical role by acting as a conduit between funding agencies, the Bureau of Public Works and the community. The primary lesson to be learned from this experience is that the success of rural development projects is largely driven by the synergy between the community, technical support, financial support, and agents of change such as extension agents. If any of these ingredients had been lacking, the project result would likely have been far different.     

Human exposure to polybrominated diphenyl ethers (PBDE), as evidenced by data from a duplicate diet study, indoor air, house dust, and biomonitoring in Germany

Polybrominated diphenyl ethers (PBDE) are used as flame retardants in a wide variety of products. As part of the Integrated Exposure Assessment Survey (INES), this study aimed to characterize the exposure of an adult German population using duplicate diet samples, which were collected daily over seven consecutive days, and indoor air and house dust measurements. Our study population consisted of 27 female and 23 male healthy subjects, aged 14–60 years, all of whom resided in 34 homes in southern Bavaria. In these 34 residences the air was sampled using glass fiber filters and polyurethane foams and the dust was collected from used vacuum cleaner bags.The median (95th percentile) daily dietary intake of six Tetra- to HeptaBDE congeners was 1.2 ng/kg b.w. (3.3 ng/kg b.w.) or 67.8 ng/day (208 ng/day) (calculated from the 7-day median values of each study subject). Concentrations in indoor air and dust (cumulative Tri- to DecaBDE congener readings) ranged from 8.2 to 477 pg/m³ (median: 37.8 pg/m³) and 36.6 to 1580 ng/g (median: 386 ng/g), respectively. For some congeners, we identified a significant correlation between air and dust levels.The median (95th percentile) blood concentration of total Tetra- to HexaBDE congener readings was 5.6 (13.2) ng/g lipid. No significant sex differences were observed, but higher blood concentrations were found in younger participants. Using a simplified toxicokinetic model to predict the body burden from exposure doses led to results that were of the same order of magnitude as the measured blood concentrations.Based on these measurements and given our exposure assumptions, we estimated for the total tetra- to heptabrominated congener count an average (high) comprehensive total daily intake of 1.2 ng/kg b.w. (2.5 ng/kg b.w.). Overall, our results suggest that dietary exposure is the dominant intake pathway at least in our study population, responsible for 97% (average intake) and 95% (high intake) of the total intake of an adult population.     

A new general mechanistic river model for radionuclides from single pulse fallouts which can be run by readily accessible driving variables

This paper presents a new general, process-based river model for substances such as radionuclides from single pulse fallouts. The new model has been critically tested using data from 13 European rivers contaminated by radiocesium from the Chernobyl accident. This modelling approach gives radionuclide concentrations in water (total, dissolved and particulate phases; and also concentrations in sediments and fish, but the latter aspects are not discussed in this paper) at defined river sites. The model is based on processes in the upstream river stretch and in the upstream catchment area. The catchment area is differentiated into inflow ( approximately dry land) areas and outflow ( approximately wetland) areas. The model also accounts for time-dependent fixation of substances in the catchment. The catchment area sub-model is based on a previous catchment model, which has been tested with very good results for radiocesium, radiostrontium and Ca-concentrations (from liming operations). The new river model is simple to apply in practice since all driving variables may be readily accessed from maps and standard monitoring programs. The driving variables are: latitude, altitude, continentality, catchment area, mean annual precipitation, soil type (percentages or organic and sandy soils), fallout and month of fallout. Modelled values have been compared to independent empirical data from 10 rivers sites (91 data on radiocesium in water) covering a wide domain (catchment areas from 4000 to 180 000 km(2), precipitation from 500 to 960 mm/yr and fallout from 1700 to 660 000 Bq/m(2)). The new model predicts very well--when modelled values are compared to empirical data, the slope is perfect (1.0) and the r(2)-value is 0.90. This is good giving the fact that there are also uncertainties in the empirical data, which set a limit to the achieved predictive power, as expressed by the r(2)-value.     

The influence of hot particle contamination on Sr and Cs transfers to milk and on time-integrated ingestion doses

Most models for transfers of radionuclides through the food chain typically assume that the radioactivity is initially deposited in chemically available forms. It is known, however, that releases of radionuclides in the form of hot particles may significantly influence their environmental transfers and uptake to the food chain. This study presents models for time changes in ⁹⁰Sr and ¹³⁷Cs in milk which incorporate hot particle contamination using observed rates of hot particle dissolution following the Chernobyl accident. A general equation is presented for the influence of hot particles on overall ingestion doses. As expected from previous work, fallout of hot particles significantly influences time changes in radionuclide activity concentrations in foodstuffs. It is also shown that incorporation of radionuclides in hot particles influences time-integrated ingestion doses. For a situation in which a large proportion (90–100%) of fallout is in slowly dissolving hot particles, time-integrated ingestion doses from ⁹⁰Sr and ¹³⁷Cs are reduced by a factor of approximately two compared to the case where all radioactivity is deposited in bioavailable forms. However, the influence of rapidly dissolving hot particles on time-integrated ingestion doses is relatively minor. Remaining significant uncertainties in dose estimates are discussed.     

Narratives,Rhetorical Genres,and Environmental Conflict: Responses to Schwarze's “Environmental Melodrama”

The appearance of Steven Schwarze's essay, “Environmental Melodrama” (Schwarze, 2006) as the lead article in a recent issue of The Quarterly Journal of Speech marks an important moment of recognition for environmental communication scholarship. Schwarze's essay demonstrates how studies of environmental rhetoric can contribute to rhetorical theory more generally, while addressing practical questions regarding the rhetorical aspects of environmental conflict. The contributors to this forum respond to Schwarze's arguments, drawing in part upon their own case studies of rhetorical action and narrative in environmental conflict.     

The Phenomenon of Pseudoviviparity in Alpine and Arctomontane Grasses (DeschampsiaBeauv., FestucaL., and PoaL.)

It is known that pseudoviviparous plant taxa are most numerous in the Arctic and high mountain regions, where they sometimes account for a noticeable part of the local flora and play an important phytocenotic role. The complex of pseudoviviparous taxa is an interesting model for investigating the processes of hybridogenic speciation, as various mechanisms stabilizing the hybrid genetic systems proved to be effective in them. In particular, this concerns vast and taxonomically complex groups such as the genera Deschampsia, Festuca, and Poa.In this paper, published data on the taxonomy, chromosome numbers, and distribution of pseudoviviparous grasses in the Arctic regions and subarctic mountain systems are reviewed.     

Communities of hydrobionts developing at the water-rock interface in Lake Baikal

Development of benthic communities on rocks from the interdisciplinary test site near Cape Berezovyi (southern Baikal) is analyzed. Rock plates were placed on the bottom in the shallow-water zone of Baikal for six months, and a community consisting of microorganisms, microphytobenthos, and meiobenthos developed on them. The development and activity of hydrobionts depended on the chemical composition and structure of the rock. Marble and granite plates were populated by them more selectively than amphibolite plates. It is supposed that the biota plays an important role in destruction of rocks in the shallow-water zone of Baikal.