税收模式下SO_2排放控制的二层优化模型

Bilevel programming model for tax-based SO_2 emission control

建立了排污税对SO_2排放控制的二层规划模型,讨论了模型解的存在性和税收模式控制SO_2排放的有效性,并利用我国2001-2010年统计数据对模型进行了检验和相应的经济影响分析.结果显示:如果税率恰当,税收手段可达成全局控制的优化目标.我国现行排污收费制度整体来看是有效的,但由于排污收费标准较低,目前尚未达成最优目标;排污税率上调以后,同现状相比采矿业和电力,燃气及水的生产和供应业的SO_2排放率将下降,污染削减费用将上升,而制造业将呈反向变化;由于企业在承担污染削减费用的同时还要缴纳较高的排污税,将对企业自身发展和国民经济的价格体系产生影响.因此,在以排污税为手段的控制模式下,需合理安排税收的再分配问题.

This paper demonstrates a bi-level programming model for controlling the SO2 emissions by the tax mechanism. It discusses the existence of the model solution, which proves the effectiveness of emission tax mechanism by using an empirical research that includes data from 2001-2010. The results show that the emission tax mechanism can control the system in order for it to reach the optimal goals under an appropriate tax rate. The current charging system is effective as a whole; however, because the relatively less charging rate, it is not reached the optimal target at present. It is believed that if emission tax increases the SO2 emission rate from mining, electric power, gas and water production and supply industries will decline, and the pollution treatment costs will rise comparing to their current value; nevertheless, the manufacturing industry will show a reverse change. Because companies will bear not only the pollution treatment costs but also higher emission tax, it will have an economical impact on both the development of enterprises and on the national price system. Therefore, emission taxes mechanism needs to be reasonably rearranged.