'This year we will put more efforts in to tax cuts and fee reductions, to lower the VAT rate and contribution rate for basic retirement insurance. The surplus will amount to RMB 2 trillion,'Premier Li Keqiang ...'This year we will put more efforts in to tax cuts and fee reductions, to lower the VAT rate and contribution rate for basic retirement insurance. The surplus will amount to RMB 2 trillion,'Premier Li Keqiang said at the press conference during the Two Sessions.He also commented that all types of enterprises will benefit from the tax cuts and fee reductions policies and it will have a very high efficiency as the benefits will be delivered directly to market entities. The VAT cuts took effect from April 1 and pension insurance rate will be lower starting from May 1.展开更多
There are numerous studies comparing different kinds of environmental taxes and standards.However,forms of environmental standards focused by former researchers are usually quantitybased limits/standards(e.g.pounds pe...There are numerous studies comparing different kinds of environmental taxes and standards.However,forms of environmental standards focused by former researchers are usually quantitybased limits/standards(e.g.pounds per day or pounds per unit of output).Concentration-based emission standard(e.g.milligrams per liter of wastewater) as one important form of environmental standard has not been given much attention.In this article,comparable estimates of their probable effect on enterprise pollution reduction will be developed for concentrationbased effluent standards,effluent taxes,and a combination of both.A linear simulation model is used to clearly and obviously compare the effects of effluent taxes and concentration-based standards within the same figure.With one detailed application to the paper industry,some enlightenment and conclusions-as well as the general applicability of these principles-are then provided:Under the same effluent tax rate,enterprises,groups,and industries that are cleaner will reduce more pollutants than those that have higher pollutant abatement costs.It is recommended that effluent taxes are set by avoiding cutting it even at one stroke and considering the feasibility of pollution-reducing technology in various industries.It is necessary to reduce MAC of enterprises to better stimulate enterprises' or industries' emission reduction by preferential measures,such as high tax rate coordinated by speeding up the depreciation of environmental protection equipment.展开更多
This paper reflects the actual effect of China’s environmental protection tax by empirically analyzing the environmental effect of the emission fee, in order to provide reference for China’s environmental tax reform...This paper reflects the actual effect of China’s environmental protection tax by empirically analyzing the environmental effect of the emission fee, in order to provide reference for China’s environmental tax reform. Based on the traditional environmental “Kuznets” model, the factor of environmental tax is added to verify the effect of environmental governance of environmental tax. The results show that: 1) the improvement of sulfur dioxide emission charge standard can effectively inhibit industrial sulfur dioxide emission, which verifies the existence of environmental effect of pollution levy policies</span><span style="font-family:"">.</span><span style="font-family:""> 2) The improvement of sewage charge standard has better inhibitory effect on sulfur dioxide emission per unit GDP than on sulfur dioxide emission</span><span style="font-family:"">.</span><span style="font-family:""> 3) There is regional heterogeneity in the “emission reduction” effect of sulfur dioxide emission charges in the eastern, central and western regions of China. Pollutants should be taxed differently according to regional differences</span><span style="font-family:"">.</span><span style="font-family:""> 4) Economic growth and sulfur dioxide emission show an inverted “U” shape, China is still in the stage before the inflection point of EKC. Economic growth still takes environmental damage as the cost, and the “emission reduction” effect of technological progress is not ideal, which reveals the urgency of increasing technological development in the field of green environmental protection under the current situation.展开更多
文摘'This year we will put more efforts in to tax cuts and fee reductions, to lower the VAT rate and contribution rate for basic retirement insurance. The surplus will amount to RMB 2 trillion,'Premier Li Keqiang said at the press conference during the Two Sessions.He also commented that all types of enterprises will benefit from the tax cuts and fee reductions policies and it will have a very high efficiency as the benefits will be delivered directly to market entities. The VAT cuts took effect from April 1 and pension insurance rate will be lower starting from May 1.
基金supported by Beijing Natural Science Foundation(9154036)"Water Pollution Control Strategy and Decision Support Platform"[grant No.2009ZX07631-02-03]"Water Pollution Accident Damage Assessment Technology Research[grant No.201309060]"
文摘There are numerous studies comparing different kinds of environmental taxes and standards.However,forms of environmental standards focused by former researchers are usually quantitybased limits/standards(e.g.pounds per day or pounds per unit of output).Concentration-based emission standard(e.g.milligrams per liter of wastewater) as one important form of environmental standard has not been given much attention.In this article,comparable estimates of their probable effect on enterprise pollution reduction will be developed for concentrationbased effluent standards,effluent taxes,and a combination of both.A linear simulation model is used to clearly and obviously compare the effects of effluent taxes and concentration-based standards within the same figure.With one detailed application to the paper industry,some enlightenment and conclusions-as well as the general applicability of these principles-are then provided:Under the same effluent tax rate,enterprises,groups,and industries that are cleaner will reduce more pollutants than those that have higher pollutant abatement costs.It is recommended that effluent taxes are set by avoiding cutting it even at one stroke and considering the feasibility of pollution-reducing technology in various industries.It is necessary to reduce MAC of enterprises to better stimulate enterprises' or industries' emission reduction by preferential measures,such as high tax rate coordinated by speeding up the depreciation of environmental protection equipment.
文摘This paper reflects the actual effect of China’s environmental protection tax by empirically analyzing the environmental effect of the emission fee, in order to provide reference for China’s environmental tax reform. Based on the traditional environmental “Kuznets” model, the factor of environmental tax is added to verify the effect of environmental governance of environmental tax. The results show that: 1) the improvement of sulfur dioxide emission charge standard can effectively inhibit industrial sulfur dioxide emission, which verifies the existence of environmental effect of pollution levy policies</span><span style="font-family:"">.</span><span style="font-family:""> 2) The improvement of sewage charge standard has better inhibitory effect on sulfur dioxide emission per unit GDP than on sulfur dioxide emission</span><span style="font-family:"">.</span><span style="font-family:""> 3) There is regional heterogeneity in the “emission reduction” effect of sulfur dioxide emission charges in the eastern, central and western regions of China. Pollutants should be taxed differently according to regional differences</span><span style="font-family:"">.</span><span style="font-family:""> 4) Economic growth and sulfur dioxide emission show an inverted “U” shape, China is still in the stage before the inflection point of EKC. Economic growth still takes environmental damage as the cost, and the “emission reduction” effect of technological progress is not ideal, which reveals the urgency of increasing technological development in the field of green environmental protection under the current situation.
