氮肥面源污染控制绿税激励措施探讨—以洞庭湖区为例.docVIP

氮肥面源污染控制的绿税激励措施探讨—以洞庭湖区为例向平安1，周 燕2，黄 璜1，郑 华3 （1湖南农业大学农学院，长沙 410128；2长沙卷烟厂科研中心，长沙 410014；3中国科学院生态环境研究中心，北京 100085） 摘要：氮肥；面源污染；税；洞庭湖区 Discussion on the Green Tax Stimulation Measure of Nitrogen Fertilizer Non-point Source Pollution Control — Using the Dongting Lake Area XIANG Ping-an1, ZHOU Yan2, HUANG Huang1, ZHENG Hua3 （1College of Agronomy, Hu′nan Agricultural University, Changsha 410128; 2Technical Center of Changsha Cigarette Factory, Changsha 410014; 3Research Center for Eco-Environmental Sciences, Chinese Academy of Sciences, Beijing 100085） Abstract: 【Objective】This study attempted to determine whether designing the tax of nitrogen fertilizer can provide one of the new ways for controlling nitrogen fertilizer non-point source pollution. 【Method】The tax design of nitrogen fertilizer was discussed by utilizing the external theory and the demand elasticity theory.【Result】The coefficient of price elasticity of nitrogen fertilizer demand was -0.21, which instructed that the market demand and supply were in lack of elasticity in the short period. The impact of nitrogen fertilizer manufacturers was subtle. The 11 counties (cities and districts) in which the farmland nitrogen application in the Dongting Lake area surpassed the average ecological fertilization dosage were listed to the taxation scope of nitrogen fertilizer tax. The environmental loss was reduced by 0.07×108 yuan. The revenue increased 0.89×108 yuan in the country after levying on nitrogen fertilizer. The loss, brought about by the decreasing of the food supplies production, was 0.58×108 yuan and the net social benefit was 0.38×108 yuan after the revenue collecting. The variation scope of the increasing expenditure of farmers will range from 0.95% to 1.49%. The variation scope of the income of farmers will range from -8.41% to 6.44%. InYunxi, Junshan, Hanshou, Jinshi and Ziyang, where the food supply production after the revenue collection resulted in an environmental loss that reduced by