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

Impact of Environmental Taxes on High Pollution Industries

In view of the influences of environmental tax on high pollution industries,this paper selected Shaoyang City in Hunan Province as the research area and the COD emission was taken as an example.This paper investigated the cost of wastewater treatment of different industries,which were considered to cause the highest COD emission,such as pulp and paper industry,agricultural and sideline food processing industry,chemical raw material and chemical product manufacturing.Based on the previous survey,it was found that there were significant differences of average treatment cost among these industries,indicated by the calculated average cost from 1.55 yuan/kg to 8.11 yuan/kg.However,the charge of wastewater emission is 0.7 yuan/kg far below the average cost.Thus,with environmental taxes at such a low level,it could neither encourage these industries to reduce wastewater emission nor raise funds for government to further deal with environmental pollution.This paper analyzed the impacts of environmental tax levied on industries of high COD emission in Shaoyang.The results suggested that the influence rate of current tax policy on most industrial interest and taxes was less than 5％,such as the environmental protection tax in regard to the average treatment cost of industries and in case of the increased marginal cost.Moreover,based on the average treatment cost the environmental protection tax levied on industries would not only eliminate the backward production capacity of high pollution but also promote the optimal allocation of the entire industrial resources,which is of practical significance for the industrial development,promotion of supply side reform and improvement of the environmental quality in the long run.