关于征收环境税若干问题的探讨——以火力发电行业为例

Discussion on Some Problems of Levying Environment Tax: A Case Study of the Thermal Power Industry

近些年来,随着经济发展,生产和消费产生地没有经过无害化处理排放到大气中的排放物数量不断增加,远超出了大自然环境的自我修复能力,给经济和社会的可持续发展带来了严峻挑战。基于现行对大气污染物征收排污费不能有效解决环境污染问题,对大气污染征收环境税是较好选择。为处理好经济社会可持续发展与环境保护的关系,文章选择了大气污染物产生和排放量在整个大气污染物排放量中占据最为重要地位的火力发电行业建立火力发电量与相关排放物的关系模型,以此作为征收火力发电行业排放有关污染物(其他污染物可以采用类似方法)环境税的计量基础,并对征收环境税(大气部分)提出了若干建议。

In recent years,quantity of emissions which has been discharged into the atmosphere and not been harmless treatment keep on increasing by the production and consumption generated with economic development,far beyond the self-healing ability of the natural environment. It posed a serious challenge to sustainable economic and social development. Based on which the existing sewage charges for atmospheric pollutants can not effectively solve the problem of environmental pollution, atmospheric pollution environmental taxes is a better choice. To handle the relationship between economic and social sustainable development and environmental protection,the author of the article explores the thermal power industry in which air pollutants and emissions occupy the most important position in the entire emissions of air pollutants and establish the amount of thermal power related emissions relational model,as measurement basis of environmental taxes on a collection of emissions from coal-fired power industry related pollutants（ other pollutants can use a similar method）,and made a number of recommendations on environmental taxes（ atmospheric part）.