| 中国独立型环境税方案设计及其效应分析 |
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| 引用本文： | 王金南,葛察忠,秦昌波,龙凤,董战峰,李晓琼,高树婷,杨琦佳,吴琼,任雅娟.中国独立型环境税方案设计及其效应分析[J].中国环境管理,2015,7(4):63-75,98. |
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| 作者姓名： | 王金南 葛察忠 秦昌波 龙凤 董战峰 李晓琼 高树婷 杨琦佳 吴琼 任雅娟 |
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| 作者单位： | 环境保护部环境规划院, 北京, 100012,环境保护部环境规划院, 北京, 100012,环境保护部环境规划院, 北京, 100012,环境保护部环境规划院, 北京, 100012,环境保护部环境规划院, 北京, 100012,环境保护部环境规划院, 北京, 100012,环境保护部环境规划院, 北京, 100012,环境保护部环境规划院, 北京, 100012,环境保护部环境规划院, 北京, 100012,环境保护部环境规划院, 北京, 100012 |
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| 基金项目： | 本报告是国家重大社科基金项目“中国环境税政策设计与效应研究”成果(项目号:12AZD040)。本文中出现的“环境保护税”和“环境税”两者之间不做严格区分。我国政府早先的文件中也使用“环境税”这一术语。作者认为,“环境税”的概念相对广义一些。 |
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| 摘 要： | 环境税是当前国家正在推进的一项重要的环境经济政策改革。本研究从分析环境税的内涵和实施基础出发,提出了我国独立型环境税税制设计方案,对污染排放税目、污染产品税目、生态保护税目和碳排放税目的具体税制要素进行了设计,测算了不同组合方案下的环境税可能收入水平。利用环境CGE模型分析了环境税征收对GDP、物价、生产、消费、贸易和要素资源配置的影响,提出了环境税的实施路线图。
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| 关 键 词： | 环境税 方案设计 效应 实施路线 |
Environemntal Tax in China: A Scheme Design and Its Effect Analysis |
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| Wang Jinnan,Ge Chazhong,Qin Changbo,Long Feng,Dong Zhanfeng,Li Xiaoqiong,Gao Shuting,Yang Qiji,Wu Qiong and Ren Yajuan.Environemntal Tax in China: A Scheme Design and Its Effect Analysis[J].Chinese Journal of Environmental Management,2015,7(4):63-75,98. |
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| Authors: | Wang Jinnan Ge Chazhong Qin Changbo Long Feng Dong Zhanfeng Li Xiaoqiong Gao Shuting Yang Qiji Wu Qiong and Ren Yajuan |
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| Institution: | Chinese Academy for Environmental Planning, Beijing 10012,Chinese Academy for Environmental Planning, Beijing 10012,Chinese Academy for Environmental Planning, Beijing 10012,Chinese Academy for Environmental Planning, Beijing 10012,Chinese Academy for Environmental Planning, Beijing 10012,Chinese Academy for Environmental Planning, Beijing 10012,Chinese Academy for Environmental Planning, Beijing 10012,Chinese Academy for Environmental Planning, Beijing 10012,Chinese Academy for Environmental Planning, Beijing 10012 and Chinese Academy for Environmental Planning, Beijing 10012 |
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| Abstract: | Environmental tax is one of China''s most important ongoing reforms in the field of environmental economic policy. Based on the environmental tax theory and China''s practical foundation, we developed the dependent environemtnal tax system and its implementation road-map, which included four categories of tax items - pollutant emission, polluting products, eologicalconservation and CO2 emission. We also estimated the income level of combinatedscenarios of different tax items. Then, environmental CGE model was used to forecast the impacts of environmental tax on GDP, CPI, production, consumption, trade and allocations of factor resource. Finally, a road map for implementing environmental tax was proposed in the paper. |
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| Keywords: | environmental tax tax schemem design effect implementation road- map |
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