摘要
森林生态补偿机制引起了我国政府和理论界的广泛关注,一些研究者也提出未来我国森林生态补偿机制将发展成为森林生态效益税。在论证森林生态效益税的理论依据、课征对象、征收方式、税率等的基础上,以陕西省为例,构建了突出林业的2007年陕西省42部门投入产出表,并采用投入产出价格模型,分别使用成本定价法和溢价定价法,定量分析了课征森林生态效益税对陕西省各产业价格水平的影响。研究发现,在对林业、家具制造业、木材加工及木竹藤棕草制品业、造纸及纸制品业征收10%森林生态效益税的3种不同方案下,森林生态效益税不会对陕西省价格体系造成过大影响,实施森林生态效益税具有一定的可行性。在大多数情况下,食品制造业、印刷及文教体育用品制造业,文化体育和娱乐业这3个产业的价格变化较大。此外,两种定价方法的计算结果略有差异,采用溢价定价法得到的结果要略高于成本定价法的结果。
Ecological compensation mechanism for forest resources has arise extensive interests among governments and researchers in China. Some researchers in China also believe that forest ecological compensation mechanism needs to be developed into forest coo-benefit tax. In this paper, firstly, we demonstrate the aims, theoretical foundation, design of this tax policy. Secondly, making Shaanxi Province as an example, we establish an input-output table of 42 sectors with details on forestry in 2007. Then we quantitatively analyze the impact of the tax on the industries price levels in Shaanxi Province with the Input-output price model under three scenarios and two pricing strategies, viz. cost pricing, premium pricing respectively. The first scenario is that the government has a 10% rate of forest eco-benefit tax on forestry industry only. The second scenario is that the government has a 10% rate of forest eco-benefit tax on the three sectors of furniture manufacture, timber processing, bamboo, rattan products, and paper industry. The third scenario is that the government has a 10% rate of forest eco-benefit tax on all of the above four sectors of forestry, furniture manufacture, timber processing, bamboo, rattan products, and paper industry. It reveals that the implementation of this tax policy is somewhat feasible, as it will not have significant impact on the price levels when we have 10% of this tax under the above three different scenarios. Furthermore, three industries have larger price increase than other industries in most cases. They are foodstuff manufacture ; printing and cultural, education, sports products manufacture; culture, sports & recreation. Finally, the results of twopricing methods show some differences. The results of premium-pricing method are slightly larger than those of cost-pricing method under any scenarios.
出处
《生态学报》
CAS
CSCD
北大核心
2013年第3期737-745,共9页
Acta Ecologica Sinica
基金
教育部新世纪优秀人才支持计划(NCET-11-0422)
国家自然科学基金项目(71273204)
国家社会科学基金重点项目(11AZD028)
西安交通大学中央高校基本科研业务费专项(sk2011032)
美国Moore基金会支持
Rockefeller基金会支持
关键词
森林生态效益税
投入产出表
投入产出价格乘数
成本定价
溢价定价
forest eco-benefit tax
input-output table
input-output price multiplier
cost-pricing method
premium-pricing method