湖南水污染税的税制设计及征收效应的一般均衡分析

湖南省"两型社会"的深化建设、首批环境税的开征试点、湘江污染的重点治理等事件将湖南省水污染税改革推向了历史的舞台。借鉴国外水污染税开征经验,文章系统地设计了湖南省水污染税征收的基本框架,运用可计算一般均衡(CGE)模型模拟征收水污染税对宏观经济、产业结构、污染物减排等产生的影响。结果表明:开征水污染税宏观经济受损的长期影响要大于短期;对绝大部分行业都带来了不同程度的负面影响,其中短期合成材料制造业产出下降最大,而长期毛纺织和染整精加工业受损最大;然而征收水污染税减少重金属等污染物排放,氨氮、化学需氧量下降尤为显著。

Water Pollution Taxes in Hunan Province: The Design and General Equilibrium Analysis of Its Levying Effect

And with more and more attention is focused on the Xiangjiang pollution problem,water pollution taxes design is on its way in Hunan province.Drawing on the experiences of water pollution tax levied in foreign countries,the relative clause of water pollution tax in Hunan Province is systematically designed in the paper.In addition,the economic and environmental effect of water pollution tax in Hunan province is simulated using CGE model.The findings show that water pollution tax has less negative effect on GDP in short term than that of in long term.The output of many industries decreases dramatically.In particular,the synthetic materials manufacturing industry suffers the most in the short run while wool textile dying industry performs badly in the long run.However,water pollutants go down substantially,especially Ammonia Nitrogen and COD,which are good for water quality.