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

Impact of environmental taxes on small and micro businesses—an empirical research in Hunan Province

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.

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 standards and higher treatment cost, this paper discusses the influence of environmental taxes on small and micro businesses under different tax rates （1.40,1.74,3.48,7.50yuan/pollution equivalent rate）, proposes that small and micro businesses may withstand environmental taxes based on the pollution treatment cost, and an increase in the tax rate can significantly reduce pollution emission.