工业水污染税税率测算模型的构建与应用

CONSTRUCTION AND APPLICATION OF INDUSTRIAL WATER POLLUTION TAX RATE CALCULATION MODEL

本文探索建立水污染税税率测算模型并应用设计水污染税率。首先,在比较国内外水污染税费制度的基础上,借鉴环境税和环境保护相关理论,将水污染经济损失模型与内梅罗修正指数模型相结合构建水污染税测算模型;第二,采用水污染税测算模型测算了2010年河北省水污染税税率水平应为1.4元/吨废水。这一标准远高于现行对每吨废水平均征收0.30元的标准,验证了我国水污染征收标准远不足以弥补治污成本的现状,应在环境税费改税改革中重新设计征税依据和税率水平。

This paper builds an estimating model of water pollution tax rate calculation model and uses it to design the tax rate of water pollution tax. Firstly, basing on the comparison of domestic and foreign water pollution taxation systems and the theories of environment tax and relate environmental protection, this paper builds a water pollution tax estimation model by combining the water pollution economic loss model with the modified Nemerow index model. Secondly, this paper estimates the water pollution tax rate of Hebei province in 2010 and finds that it should be 1.4 yuan per ton wastewater, which is far higher than the current standard of 0. 30 yuan per ton wastewater in average. This result verifies that the standard of water pollution tax rate in China is too low to make up the current cost of pollution, therefore the envi- ronmental taxation should be reformed and the taxation basis and tax rate should be redesigned.