中国二氧化硫税税率设计研究

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浙江财经学院硕士学位论文

摘要

自从人类出现在世界上之后便与自然环境之间发生着错综复杂的关系，从一

开始的敬畏到后来的征服，再到现在的和谐相处，每一个历程都体现了人类的进

步。在此期间很多学科都在探求发展和环境保护之间的均衡关系，经济学出现之

后人们便更多的从经济学的框架中寻求一种手段来达到发展经济与环境保护的均

衡，经济学家用外部性和公共品理论来解释经济发展与环境保护之间的关系，而

税收作为一种重要的经济手段便很自然的纳入到人们视野当中。人们用环境税这

一概念来概括具有环境保护功能的税收手段，而在涉及到具体的污染物时人们又

将二氧化碳税、水污染税、二氧化硫税之类的称呼赋予到环境税的具体内容之中。

在针对各种污染物设计环境税时既要考虑到环境税共同特征，又要充分考虑各污

染物之间的差别，另一方面在环境税中的各要素中税率水平合理与否无疑决定了

环境税作用的发挥。本文便是在环境税这一大框架下以我国二氧化硫污染为例，

针对税率这一核心问题做出展开，进行深入的研究。

由于现实情况的复杂性，无法得到理论上的最优税率水平，因此便需要采用

一些次优手段来计算现实中是适合的税率水平。在现实中的环境税税率设计中，

存在着环境退化成本法、污染虚拟治理成本法、排污控制成本法等方法。环境退

化成本法是按照环境污染所造成的各种损害，如对农产品产量、人体健康、生态

服务功能等的损害，结合当期的环境环境污染的排放量，计算出每一单位污染物

对环境所造成的损害，以此作为环境税的税率；污染虚拟治理成本法是以现行的

治理技术和水平全部治理当前的环境污染所需要的费用，再结合当前的排污量计

算出每治理一单位污染物所需要的费用，作为环境税的税率；排污控制成本法是

按照当期的污染控制的费用和当期所减少的排污量计算出每减少一单位污染量所

需要费用作为环境税税率。在实践中这三种方法各有利弊：环境退化成本法所计

算的税率最能够达到环境税的效果，但是环境退化成本却不易获得；污染虚拟治

理成本法算出的税率能够弥补治理环境污染所需要的资金，但是虚拟治理成本亦

存在数据难以准确获得的弊端；排污控制法所需的各个数据能够准确计量，但是

该方法计算的税率水平仅能够对企业产生减排的刺激作用，而不能够弥补环境退

化成本及治理环境污染所需要的资金需求。一般而言，按照环境退化成本法计算

的税率水平最高，按照排污控制成本法计算的税率水平最低。由于我国尚未开征

环境税，并且现行的二氧化硫排污收费制度的收费标准是比较低的，还未达到弥

补企业排污控制成本的水平，再加之我国尚未进行全面税制改革的计划，因此建

议在开征二氧化硫税的初期应以污染控制成本法计算的税率为主，以环境退化成

本法计算的税率为辅，作为试点为以后税制全面绿色化改革时采用环境退化成本

浙江财经学院硕士学位论文

法计算的税率做准备。本文将分别按照二氧化硫的污染控制成本和环境退化成本

计算出我国的二氧化硫税率水平，并就个税率的适用范围及实施步骤作简要说明。

面对越来越严重的环境问题，各国政府在环境管制工具的选择上一直在进行

着有益的探索，税收手段作为国家宏观调控的重要工具自然被寄予厚望。从上世

纪70 年代开始，很多国家都对税收手段在保护环境方面做出了尝试，开征了环境

税，并且取得了很好的环境改善的效果。中国政府也在一直在酝酿环境税的出台，

在国务院通过的《关于 2010 年深化经济体制改革重点工作的意见》中又一次明确

指出，要研究开征环境税的方案。在环境税方案设计中，税率毫无疑问是一个最

难设计的问题，在一定程度上，正是由于税率问题的不确定才导致环境税实施方

案的不确定。究其原因便是由于税率不仅关系到环境税收政策环境保护效果的发

挥，还关系到环境税开征以后对国民经济的负面影响的大小。本文以二氧化硫污

染为例，设计出一套符合我国现状的二氧化硫税税率，为早日开征二氧化硫税提

出了建设性的建议，也对其他环境税种具有借鉴意义。

关键词：二氧化硫；税率；排污控制成本；环境退化成本

浙江财经学院硕士学位论文

III

ABSTRACT

Since humans appear in the world, the relationship between human and nature is

complicated. From the beginning, human is fear to the nature, and then want to conquer

the nature. Now human beings look for the way to live harmony with the nature. During

the time, many people try to seek the equilibrium relationship between development and

environmental protection. The economists also want to find economic means to to solve

this problem. As an important economic mean, tax is thought in high hope in managing

environmental pollution. The tax to protect the environment is called environmental tax,

such as carbon tax、sulfur dioxide pollution tax。In the design of environmental tax to

various pollutants, we should consider the common features of environmental taxes and

also should pay attention to the difference in various pollutions. As we know, tax rate is

very important tax factor. This paper takes sulfur dioxide pollution as an example,

design sulfur dioxide pollution tax rate.

Due to the complexity of the reality, we cannot get the optimal tax rate of theory.

We have to adapt some subprime means to calculate suitable tax rate in reality. We can

calculate environmental tax rate based on environmental degradation cost、virtual

treatment cost and pollution control cost. The way based on environmental degradation

cost is according to environmental pollution caused by all kinds of damages and the

current environmental pollution emissions to calculate loss each unit of environmental

pollutants caused as the rate of sulfur dioxide pollution tax. The way based on virtual

treatment cost should calculate the amount of the funds to restore the environment

polluted by sulfur dioxide. And then find emission quality. Then calculate the cost per

unit of sulfur dioxide pollution control. The way based on emission processing cost is

according to the financing volume and emission quality. Then calculate the cost per unit

of sulfur dioxide pollution emission processing, which is sulfur dioxide tax rate. In

practice, these three methods have its own advantages and disadvantages: We can

achieve the best effect of environmental tax under the way based on environmental

degradation cost. However, environmental degradation cost is very hard to get under the

way. We can get enough funds needed for environment treatment; however the virtual

treatment cost is also very hard to get under the way based on virtual treatment cost.

The emission processing cost is easy to get, but the tax level is low which can only

force the enterprise to install pollution treatment equipment which is lowest target of

environmental tax. Generally, the tax rate based on emission processing cost is the

浙江财经学院硕士学位论文

lowest, and the tax rate based on environmental degradation cost is highest. We suggest

using the rate based on emission processing cost mainly and take the tax rate based on

environmental degradation cost as a secondary means. The reason is as followed. First,

China has not levy taxes on environment, and the standard of sulfur dioxide emission

charge is low which even can not meet the cost of enterprise’s blowdown control.

Second, China has not a plan to take green taxation reform comprehensively. This paper

will take the way based on emission processing cost and the way based on

environmental degradation cost to design the rate of sulfur dioxide tax in China. Further

explain the applicable scope and the implementation steps of different rates.

Facing the increasingly serious environmental problems，governments have been

searching for effectively tools to control the environment, In the 1970s,many countries

carry out environmental tax. The Chinese Government has also been brewing

environment tax introduced , adopted by the State Council “ opinion of 2010 deepening

economic reforms in key areas of work " asking to study environmental tax scheme

again. Environmental tax rates are undoubtedly one of the most difficult problems. To a

certain extent, the uncertain of tax is the reason why the environmental tax has not been

carried out. Taking sulfur dioxide pollution as an example, this paper designs the

appropriate tax rate level of sulfur dioxide in China by referring to pollution control cost

and environmental loss cost, which provides referential suggestions for collecting sulfur

dioxide tax and calculating tax rates for other environmental taxes.

Key words: sulfur dioxide; tax rate; pollution control cost; environmental loss cost

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摘要：

浙江财经学院硕士学位论文I摘要自从人类出现在世界上之后便与自然环境之间发生着错综复杂的关系，从一开始的敬畏到后来的征服，再到现在的和谐相处，每一个历程都体现了人类的进步。在此期间很多学科都在探求发展和环境保护之间的均衡关系，经济学出现之后人们便更多的从经济学的框架中寻求一种手段来达到发展经济与环境保护的均衡，经济学家用外部性和公共品理论来解释经济发展与环境保护之间的关系，而税收作为一种重要的经济手段便很自然的纳入到人们视野当中。人们用环境税这一概念来概括具有环境保护功能的税收手段，而在涉及到具体的污染物时人们又将二氧化碳税、水污染税、二氧化硫税之类的称呼赋予到环境税的具体内容之中。在针对各种污...

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