环境税征收对小微企业的影响.PDF

中国环境科学 2016,36(7) ：2212~2218 China Environmental Science 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 * 林思宇,陈佳斌,石 磊 ,马 中 ( 中国人民大学环境学院,北京 100872) 摘要：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. 关键词：环境税；影响分析；小微企业；湖南省 中图分类号：X196 文献标识码：A 文章编号：1000-6923(2016)07-2212-07 Impact of environmental taxes on small and micro businesses—an empirical research in Hunan Province. LIN * Si-yu, CHEN Jia-bin, SHI Lei , MA Zhong (School of Environmental and Natural Resources, Renmin University of China, Beijing 100872, China). China Environmental Science, 2016,36(7)：2212~2218 Abstract ：This paper calculated the effect of environmental taxes levied on small and micro businesses using data from 37small and micro industrial enterprises in Hunan province. Taking COD as an example, a thorough comparison of pollution emissions and the economic benefits of the small and micro businesses, and find total samples’ pre-tax profits accounted for 1.09% and the emissions rate is 32.65%, indicating that the small and micro businesses is characteristic of low-efficiency and high-pollution-emissions, which is one of the objects need to be focused on under the framework of environmental taxes. The cost of treatment varies from 2.62yuan/kg to 0.64yuan/kg in different industries, and the average cost of sewage treatment 1.74yuan / pollution equivalent. Furthermore, considering the tighter emission sta