湖南省环境保护税税额标准范围研究

本文采用企业控制污染物的平均治理成本法和影子价格法来测算湖南省水和大气污染物环境保护税的税额标准范围,并对其征收标准提出了一些建议,供有关决策部门参考。经测算,湖南省环境保护税税额标准应不低于水污染物2.85元/当量,大气污染物1.76元/当量。     

环境税征收对小微企业的影响——基于湖南省小微工业企业实证数据分析

基于小微企业的视角,以COD为例,选取污染较为严重的第二产业,以湖南省资水流域邵阳段37家小微企业为样本探讨开征环境税对小微企业的影响.通过对小微企业的污染排放与经济效益进行了对比分析,发现所选取的37家小微企业利税占比为1.09%而污染排放占比高达32.65%,呈现经济效益低而污染物排放高的特征,因此应成为环境税征收需要重点关注对象之一.同时对小微企业污水治理成本进行测算,发现被调查的小微企业的污染治理成本存在行业差距,最高为化工行业2.62元/污染当量,最低是食品加工行业的0.64元/污染当量,平均污水治理成本为1.74元/污染当量.最后考虑排放标准趋严、治理成本提高趋势下,通过设置1.40,1.74,3.48,7.50元/污染当量等4挡税率,探究不同环境税率对于小微企业的影响,调研样本显示：基于污染治理成本设置税率小微企业可以承受,并且提高税率可以显著地减少环境污染.     

SWAT模型下“十三五”中期污染减排措施及气象条件对岷江流域水环境改善贡献

基于SWAT构建了岷江流域分布式水文和污染负荷模型,模拟水文变化过程的效率系数超过0.6,模拟污染物浓度的效率系数超过0.5,能够有效模拟岷江流域2015-2018年的水文、污染浓度和通量变化过程。通过模型计算分析了岷江流域主要污染物排放量变化、《水污染防治行动计划》不同减排措施及气象驱动条件对岷江流域水环境改善贡献。结果表明:岷江流域11个国考断面COD、NH₃-N、TP排放量分别下降8%、13%和12%,其中8个考核断面废水排放量上升,主要污染物排放量降低,其中点源强度下降,密度上升;岷江流域中段排放强度高、减排量同样凸显,成都市对岷江出境断面污染物排放及减排贡献均高于眉山市;各项减排措施中,城镇生活污染治理对污染物减排及通量降低占主导作用,对COD_Mn、NH₃-N、TP通量减排分别贡献53%、71%、81%;生活源减排贡献大于工业源减排,点源减排贡献率大于面源污染减排;污染减排措施对凉姜沟断面COD_Mn、NH₃-N和TP浓度变化的贡献率分别为20.7%、26.8%和34.4%。     

江苏省征收更高税率环境保护税的影响：基于动态CGE模型

环境保护税是治理环境问题的有效手段,我国现行的环境保护税制度存在税率较低等问题,难以充分发挥其环境治理能力.江苏省在生态环境方面依然有较大进步空间,提高环境保护税税率也有利于改善生态环境质量.构建江苏省2018年环境社会核算矩阵,运用动态CGE模型细化环境保护税征收对经济系统的影响,分析2018—2030年征收2倍、3倍、4倍现行环境保护税税率对江苏省的影响.结果表明：征收更高税率的环境保护税可以增加江苏省的环境保护税收入,减少污染物和二氧化碳的排放,具有减污降碳的协同作用.但更高税率的环境保护税也会对江苏省GDP、企业和居民收入、出口产生负面影响,并且税收负担主要被转移给居民.因此,建议江苏省结合经济发展目标和环境保护需求,合理科学地提高环境保护税税率,并将部分环境保护税收入用于建立减污降碳基金、提高养老金水平和为出口产品提供补贴,在提高生态环境质量的同时减少对宏观经济的负面影响.     

电化学氧化法去除兰炭废水中COD和NH3-N

采用电氯化氧化法处理高浓度含有机污染物和氨氮的兰炭废水,考查了NaCl添加量、外加电压、初始pH值等对废水中化学需氧量（COD）和氨氮（NH₃-N）去除效果的影响,并对电化学氧化过程及污染物氧化机理进行深入分析.研究表明,随着NaCl添加量、外加电压及电解时间的增加,废水中COD与NH₃-N去除率逐渐增大.在NaCl添加量为60g/L、电压6V、极板间距10mm、废水初始pH值不变、电解时间3h的条件下,兰炭废水中COD和NH₃-N去除率分别为84.31%和95.77%,远高于不添加NaCl时的41.18%和34.10%.废水中COD和氨氮的降解主要归因于间接氧化,阳极反应产生的Cl₂水解生成具有强氧化性的ClO^-.电解过程中大部分NH₃-N在ClO^-的作用下转化为N₂,而小部分以含氮化合物的形式存在.兰炭废水中有机污染物主要以酚类物质为主,电化学处理后其含量大幅降低,部分会转化为醚类或者烷烃类物质.     

曝气联合微生物技术治理污染湖泊应用效果研究

该文在实验条件下,研究了曝气联合微生物治理污染湖泊的效果,并将曝气技术与微生物技术集成于一个设备,进行湖泊治理中试研究。结果表明：曝气与微生物联合技术,能够增加微生物净化污染物的能力与效率;间歇曝气联合微生物优于连续曝气联合微生物,且间歇曝气可以降低运行成本;在实验室条件下运行10 d,水体的COD去除率达到55.55%,NH₃-N的去除率为79.52%,TP的去除率达到61.54%;应用研究中,经过3周的实验,水体由劣Ⅴ类提升至地表水Ⅲ类水质,水体的COD去除率达到59.38%,NH₃-N的去除率为81.08%,TP的去除率达到82.26%,该设备在湖泊治理中具有较好的应用前景。     

污染物联合削减费用函数的建立及实证分析

以计量经济模型为手段,利用全国上千家重点污染源数据,从微观角度对工业企业的污染行为进行了经济分析,建立了企业污染物联合削减费用函数,并对水和大气污染物削减费用函数进行了回归.以2004年为例,说明了主要污染行业在不同的有效收费强度下的污染物排放强度,并在此基础上分别提出了不同行业不同污染物削减的边际费用,对排污收费政策进行了初步经济评估.结果表明:利用污染物联合削减费用函数对目前我国工业企业的污染物削减费用、边际削减费用和污染物排放浓度与有效收费强度之间进行定量分析是可行的;不同行业企业的水和大气污染物边际削减费用不同;为增强工业企业污染物削减的合理性和有效性,应针对不同行业制定污染物排放标准和收费标准;排放标准与削减费用的关系表明,企业要达到既定的污染物排放标准,其污染治理投入应达到一个合理的水平.      

基于循环经济的中国污染物排放标准体系设计

基于循环经济和边际成本排放控制思想,提出包含控制成本、程度和速度要素的排放标准体系框架,覆盖污染物排放全生命周期,主要由原料环境保护技术政策、生产环境保护技术政策、末端治理政策(排放标准)和处置技术政策四部分构成,四部分间的控制程度取决于边际控制成本,成本低的污染控制环节优先实施.根据技术先进程度对排放标准进行分级,以...     

区域尺度黄河流域面源污染负荷特征与来源解析

掌握黄河流域甘肃段面源污染负荷特征及其来源,是在区域尺度上提升水环境污染治理水平的重要基础。基于DPeRS面源模型,从农田径流、城镇径流、畜禽养殖、农村生活、水土流失5大污染类型,选取TN、TP、NH₃-N和COD 4个污染指标,对甘肃黄河流域9个市(州)58个县(区)面源污染进行污染负荷估算、污染来源解析及空间分布分析。结果表明:从模型估算结果看,2018年整个流域TN、TP、NH₃-N和COD面源污染排放负荷均值分别为65.6,11.8,19.1,77.2 kg/km2。从区域尺度分析,甘肃黄河流域TN、TP面源污染负荷最高的区域均是兰州市安宁区,分别占整个流域总负荷的10.83%和5.16%;NH₃-N和COD面源污染负荷最高的区域均是临夏回族自治州临夏市,分别占整个流域总负荷的26.23%和56.56%。从污染产生来源分析,TN、TP、NH₃-N和COD的首要污染来源分别为农田径流、水土流失、农田径流和畜禽养殖。从空间分布分析,黄河流域各县(区)面源污染总负荷呈中间高两边低的分布特征,污染负荷较重的区域主要集中在黄河兰州段、大夏河临夏段、渭河天水段等局部区域。     

北京市面源入河污染物负荷测算方法体系研究

选择北京市城乡接合部南沙河流域为典型区,采用传统面源方法中的输出系数法和EcoHat-NPS模型方法分别计算典型区的面源污染入河负荷量及入河污染浓度,利用一维水质模型实现入河点源和面源污染分离,计算各入河口基于实测的面源浓度推算值,并对输出系数法和EcoHat-NPS模型2种方法测算结果的精度进行对比分析。结果表明:1)输出系数法计算精度一般,EcoHat-NPS模型模拟方法计算精度和稳定性良好,COD、NH₃-N、TP、TN的平均模拟精度R2为0.83、0.94、0.94、0.82,NH₃-N、TP模拟效果较好,COD、TN次之;2)输出系数法计算得到COD、NH₃-N、TN、TP入河量依次为1110.9,70.9,391.8,5.02 t/a;EcoHat-NPS模型方法则依次为1403.34,78,388.2,7.3 t/a;3)EcoHat-NPS模型方法可识别主要的面源污染区域,计算时间尺度灵活,更适用于北京市面源污染测算,在数据进一步精细化后,可推广用于全市面源入河污染物的测算。     

Technology-side carbon abatement cost curves for China’s power generation sector

China is among the largest emitters of carbon dioxide (CO₂), worldwide Thus, its emissions mitigation is of global concern. The power generation sector is responsible for nearly half of China’s total CO₂ emissions and plays a key role in emissions mitigation. This study is an integrated evaluation of abatement technologies, including both low-carbon power generation technologies and retrofitting options for coal power plants. We draw marginal abatement cost curves for these technologies using the conservation supply curve method. Using scenario analysis for the years 2015 to 2030, we discuss the potential performance of abatement technologies. Marginal costs for the analyzed abatement technologies range from RMB ? 357.41/ton CO₂ to RMB 927.95/ton CO₂. Furthermore, their cumulative mitigation potential relative to the baseline scenario could reach 35 billion tons of CO₂ in 2015–2030, with low-carbon power generation technologies and coal power abatement technologies contributing 55% and 45% of the total mitigation, respectively. Our case study of China demonstrates the power generation sector’s great potential to mitigate global emissions, and we suggest nuclear power, hydropower, and the comprehensive retrofitting of coal power as key technology options for the low-carbon transition of the energy system and long-term emissions mitigation strategies.

     

我国稀土资源开发利用的环境成本及空间差异特征

稀土开发利用环境成本核算对于我国稀土定价机制改革具有重要参考价值.利用污染普查中的典型企业、稀土年鉴等多种数据源,基于环境治理成本法,核算了2013年我国三大稀土矿区冶炼污染物产生量及环境治理成本（注:涉及"全国"的各要素范围均未包含港澳台地区）,并分析了其空间分布特征.结果表明:① 我国稀土冶炼污染物空间分布特征为北方包头混合型稀土矿以大气污染为主,南方离子型稀土矿以水污染为主,尤其是氨氮污染严重. ② 2013年,我国稀土冶炼环境成本总计为28729×104元,其中废水、废气和固体废物的环境成本分别为49.8%、19.0%和31.2%.我国稀土冶炼环境成本92.9%集中在北方轻稀土矿区,7.1%在南方离子型稀土矿区. ③ 我国稀土冶炼环境代价高,尤其是北方轻稀土矿.包头混合型矿单位稀土氧化物冶炼的环境成本为4135元/t,占氧化铈和氧化镧市场价格的38.8%和41.4%左右,南方离子型稀土矿单位稀土氧化物冶炼的环境成本为2824元/t,占氧化钇市场价格10.9%.      

Multiple-pollutant cost-effectiveness of greenhouse gas mitigation measures in the UK agriculture

This paper develops multiple-pollutant marginal abatement cost curve analysis to identify an optimal set of greenhouse gas (GHG) mitigation measures considering the trade-offs and synergies with other environmental pollutants. The analysis is applied to UK agriculture, a sector expected to make a contribution to the national GHG mitigation effort. Previous analyses using marginal abatement cost curves (MACCs) have determined the sector's GHG abatement potential based on the cost-effectiveness of a variety of technically feasible mitigation measures. Most of these measures have external effects on other pollution loads arising from agricultural activities. Here the monetary values of four of the most important impacts to water and air (specifically ammonia, nitrate, phosphorous and sediment) are included in the cost-effectiveness analysis. The resulting multiple-pollutant marginal abatement cost curve (MP MACC) informs the design of sustainable climate change policies by showing how the MP MACC for the UK agriculture can differ from the GHG MACC. The analysis also highlights research gaps, and suggests a need to understand the wider environmental effects of GHG mitigation options and to reduce the uncertainty in pollutant damage cost estimates.     

Air pollution policies in Europe: efficiency gains from integrating climate effects with damage costs to health and crops

Emissions of air pollutants cause damage to health and crops, but several air pollutants also have an effect on climate through radiative forcing. We investigate efficiency gains achieved by integrating climate impacts of air pollutants into air quality strategies for the EU region. The pollutants included in this study are SO₂, NH₃, VOC, CO, NO_x, black carbon, organic carbon, PM_2.5, and CH₄. We illustrate the relative importance of climate change effects compared to damage to health and crops, as well as monetary gains of including climate change contributions. The analysis considers marginal abatement costs and compares air quality and climate damage in Euros. We optimize abatement policies with respect to both climate and health impacts, which imply implementing all measures that yield a net benefit. The efficiency gains of the integrated policy are in the order of 2.5 billion Euros, compared to optimal abatement based on health and crop damage only, justifying increased abatement efforts of close to 50%. Climate effect of methane is the single most important factor. If climate change is considered on a 20- instead of a 100-year time-scale, the efficiency gain almost doubles. Our results indicate that air pollution policies should be supplemented with climate damage considerations.     

温室气体与大气污染物协同控制效应评估与规划

提出一套完整的温室气体与大气污染物协同控制效应评估与规划方法：首先,采用排放因子法分别计算减排措施（减排主体）对各类温室气体（全球污染物）和局地大气污染物减排量;其次,以《中华人民共和国环境保护税法》规定的污染物当量值、税额,以及碳排放权交易价格、IPCC发布的温室气体全球增温潜势（GWP）值等参数为依据,将全球和局地两类污染物归并为综合大气污染物排放量（Q_IAP）,或将2类污染物减排量归并为综合大气污染物协同减排量（ICER）,二者皆以综合大气污染物当量（IAPeq）计量;最后,采用协同控制效应坐标系、协同控制交叉弹性、单位污染物减排成本等评估指标和方法开展协同控制效应评估,绘制并依据边际减排成本曲线进一步开展协同控制成本-效果优化规划.应用此方法体系开展的钢铁、交通、电力等行业协同控制评估,城市协同控制规划,以及城市协同控制绩效评估的结果表明,该方法体系具有科学性、简明性和可操作性.     

Carbon Dioxide Emission Reduction Scenarios in Mexico for Year 2005: Industrial Cogeneration and Efficient Lighting

An analysis of the impacts on Mexican energy demand and associated carbon dioxide (CO₂) emissions in the year 2005 due to efficient lighting in the commercial and residential sectors and cogeneration in the industrial sector is presented. Estimation of CO₂ abatement costs and an incremental cost curve for CO₂ mitigation options are considered. These technologies are cost effective opportunities, and together are projected to reduce CO₂ emissions in 2005 by nearly 13 percent. Implementation of efficient lighting is already part of the demand side management (DSM) programs of the Mexican state-owned utility. However, there are important barriers that may hinder the implementation of large scale cogeneration plants.     

Carbon Dioxide Emission Reduction Scenarios in Mexico for Year 2005: Industrial Cogeneration and Efficient Lighting

An analysis of the impacts on Mexican energy demand and associated carbon dioxide (CO₂) emissions in the year 2005 due to efficient lighting in the commercial and residential sectors and cogeneration in the industrial sector is presented. Estimation of CO₂ abatement costs and an incremental cost curve for CO₂ mitigation options are considered. These technologies are cost effective opportunities, and together are projected to reduce CO₂ emissions in 2005 by nearly 13 percent. Implementation of efficient lighting is already part of the demand side management (DSM) programs of the Mexican state-owned utility. However, there are important barriers that may hinder the implementation of large scale cogeneration plants.     

Marginal costs of abating greenhouse gases in the global ruminant livestock sector

Livestock [inclusive of ruminant species, namely cattle (Bos Taurus and Bos indicus), sheep (Ovis aries), goats (Capra hircus), and buffaloes (Bubalus bubalis), and non-ruminant species, namely pigs (Sus scrofa domesticus) and chickens (Gallus domesticus)] are both affected by climate change and contribute as much as 14.5 % of global anthropogenic greenhouse gas (GHG) emissions, most of which is from ruminant animals (Gerber et al. 2013). This study aims to estimate the marginal costs of reducing GHG emissions for a selection of practices in the ruminant livestock sector (inclusive of the major ruminant species—cattle, sheep, and goats) globally. It advances on previous assessments by calculating marginal costs rather than commonly reported average costs of abatement and can thus provide insights about abatement responses at different carbon prices. We selected the most promising abatement options based on their effectiveness and feasibility. Improved grazing management and legume sowing are the main practices assessed in grazing systems. The urea (CO(NH₂)₂) treatment of crop straws is the main practice applied in mixed crop–livestock systems, while the feeding of dietary lipids and nitrates are confined to more intensive production systems. These practices were estimated to reduce emissions by up to 379 metric megatons of carbon dioxide (CO₂) equivalent emissions per year (MtCO₂-eq yr^?1). Two thirds of this reduction was estimated to be possible at a carbon price of 20 US dollars per metric ton of CO₂ equivalent emissions ($20 tCO₂-eq^?1). This study also provides strategic guidance as to where abatement efforts could be most cost effectively targeted. For example, improved grazing management was particularly cost effective in Latin America and Sub-Saharan Africa, while legume sowing appeared to work best in Western Europe and Latin America.     

How China’s current energy pricing mechanisms will impact its marginal carbon abatement costs?

Economic and social costs and benefits are critical factors affecting greenhouse gas abatement activities. Recognizing that energy prices are one of the most important factors influencing abatement costs, this study improved the basic China Energy and Environmental Policy Analysis (CEEPA) model by introducing a current energy pricing mechanism for China. The improved model was applied to generate marginal abatement cost (MAC) curves for China including the current energy pricing mechanism and to analyze MACs for the whole country and main abatement sectors in China under different energy pricing mechanisms. The results show that China MACs are sensitive to pricing mechanisms for electricity and refined oil. Ignoring the current regulation of these prices will lead to MAC underestimation, and price liberalization of these two energy sources could lead to a decrease in China MACs. Under a 50 % emission reduction target, if the electricity price regulation is ignored, the China MAC is underestimated by almost 16 %. Energy pricing reforms will lead to variations in sectoral abatement costs and overall abatement potential, and these impacts are projected to be large in the electricity sector. Under a 50 % reduction target, if the electricity price regulation is liberalized, MAC for the electricity sector nearly will decrease 50 %.