首页 | 官方网站   微博 | 高级检索  
     

中小企业污染治理的税收和补贴机制研究
引用本文:江成山,孟卫东,熊维勤.中小企业污染治理的税收和补贴机制研究[J].重庆大学学报(社会科学版),2012,18(3):19-25.
作者姓名:江成山  孟卫东  熊维勤
作者单位:1. 重庆大学经济与工商管理学院,重庆,400044
2. 重庆工商大学经济贸易学院,重庆,400067
基金项目:国家社会科学基金项目,教育部人文社会科学研究项目
摘    要:在末端治污和清洁生产两种污染治理模式下考察了排污税和治污补贴对行业结构和环境的影响。主要结论包括:在末端治污方式下,排污税率的提高有助于减少行业短期和长期排污总量;而在清洁生产方式下,无论是短期还是长期,排污税率的改变对行业排污总量的影响均不确定。除了在末端治污方式下可以明确预期治污补贴的提高能有效减少行业短期排污总量并且激励新厂商进入外,治污补贴对污染控制和行业厂商数量的影响非常模糊。只要将排污税率设定为污染所造成的边际社会福利损失,则全社会福利的最大化目标将自动实现,对污染治理的补贴并不是必需的。

关 键 词:中小企业  末端治污  清洁生产  排污税  治污补贴

Mechanism of Taxes and Subsidies for SMEs Pollution Control
JIANG Chengshan,MENG Weidong and XIONG Weiqin.Mechanism of Taxes and Subsidies for SMEs Pollution Control[J].Journal of Chongqing University(Social Sciences Edition),2012,18(3):19-25.
Authors:JIANG Chengshan  MENG Weidong and XIONG Weiqin
Affiliation:1.School of Econoamics and Business Administration,Chongqing University,Chongqing 400044,P.R.China; 2.School of Economics and Trade,Chongqing Technical and Business University,Chongqing 400067,P.R.China)
Abstract:The paper inspects the impact of emission tax and pollution control subsidy on the industry structure and environment protection under two different pollution control modes that are terminal pollution control and clean production.The main conclusions include: 1) Increasing emission tax will help to reduce the total amount of emissions in short-term and long-term under terminal pollution control,but under cleaner production,the effects of same action are ambiguous.2) Subsidies for pollution control have vague impact on pollution control and the size of industry.We can clearly predicate that increasing pollution control subsidy will reduce the short-term industrial emissions and encourage new entrants only in the terminal pollution control mode.3) As long as the emission tax is equal to the marginal social welfare loss caused by pollution,the objective of maximizing the social welfare will implement automatically,subsidies for pollution control is not necessary.
Keywords:SMEs  terminal pollution control  clean production  emission tax  subsidies for pollution control
本文献已被 CNKI 万方数据 等数据库收录!
点击此处可从《重庆大学学报(社会科学版)》浏览原始摘要信息
点击此处可从《重庆大学学报(社会科学版)》下载全文
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司    京ICP备09084417号-23

京公网安备 11010802026262号