本文關鍵詞：我國煤炭使用矯正稅稅率估計研究　出處：《中國地質大學(北京)》2015年碩士論文　論文類型：學位論文

  更多相關文章： 煤炭使用 大氣污染 人力資本法 市場價值法 矯正稅

【摘要】：我國的主要能源資源是煤炭,但是煤炭卻是一種高污染的傳統(tǒng)能源。煤炭燃燒的過程中釋放了大量的大氣污染物包括一氧化碳、二氧化碳、二氧化硫、氮氧化物以及固體懸浮顆粒物等。大量排放的大氣污染物已經(jīng)遠遠超過了空氣的自動凈化能力,嚴重污染了我們賴以生存的空氣�？諝庵械拇髿馕廴疚锍瑯藝乐�,空氣質量屢次達到中、重度污染。大氣污染不但嚴重影響了人們的身體健康,而且也對我國的經(jīng)濟造成了巨大的損失。因此,我們應該積極調整能源結構,減少對煤炭能源的消費。國內外學者對大氣污染造成的經(jīng)濟損失已經(jīng)做了大量詳細的研究,同時也得出了具有一定借鑒意義的結論。我國大氣污染物的主要來源之一是煤炭的燃燒,為此,要想從根本上治理我國的空氣污染現(xiàn)象,就應該減少煤炭的使用量,積極開發(fā)新的清潔性能源。本文從煤炭使用所造成的負外部性的角度進行考慮,旨在為煤炭使用估算出一個合理的矯正稅稅率,使煤炭使用的外部成本內在化。本文以國內外學者的研究為基礎,選取2010年為基準年,進行合理的假設,搜集大量的數(shù)據(jù)資料,采用修正人力資本法估算出大氣污染對我國人體健康造成的經(jīng)濟損失為1510.57億元;采用市場價值法估算出二氧化硫(消費煤炭的工業(yè)所釋放的二氧化硫)對我國農作物造成的經(jīng)濟損失為49.48億元,估算出增加的家庭、衣物和機動車的清洗費用合計數(shù)為1164.14億元;采用工業(yè)設備折算法估算出大氣污染對我國建筑材料造成的經(jīng)濟損失為604.74億元;根據(jù)物價指數(shù)變化估算出酸雨對農作物和林業(yè)造成的經(jīng)濟損失分別為57億元和63.2億元。最終估算出大氣污染對我國經(jīng)濟造成的損失總額為3449.13億元。本文以估算出大氣污染物對我國經(jīng)濟造成的損失為基礎;進一步估算出了由于煤炭使用所引起的大氣污染物對我國經(jīng)濟造成的損失總額為2353.29億元;最后,再結合我國2010年煤炭的年使用量為35.6億噸,采用從量計征法,最終估算出煤炭使用的矯正稅稅率為66.1元/噸。
[Abstract]:The main energy resources of our country are coal, but coal is a kind of high pollution traditional energy. During the coal combustion, a lot of air pollutants were released, including carbon monoxide, carbon dioxide, sulfur dioxide, nitrogen oxides and solid suspended particles. A large amount of emission of air pollutants has far exceeded the automatic purification capacity of the air, which seriously pollutes the air we depend on for survival. Air pollutants in the air exceed the standard, and the air quality has repeatedly reached medium and severe pollution. Air pollution not only seriously affected the health of the people, but also caused great losses to the economy of our country. Therefore, we should actively adjust the energy structure to reduce the consumption of coal energy. Scholars at home and abroad have done a lot of detailed research on the economic losses caused by air pollution, and have drawn some conclusions for reference. One of the main sources of air pollutants in China is the combustion of coal. Therefore, in order to fundamentally control the phenomenon of air pollution in China, we should reduce the amount of coal and develop new clean energy. Considering the negative externalities caused by coal use, this paper aims to estimate a reasonable corrective tax rate for coal use and internalize the external cost of coal utilization. Based on the research of scholars at home and abroad, from 2010 as the base year, make reasonable assumptions, to collect large amounts of data, using corrected human capital method to estimate on human health of our country air pollution caused economic losses of 151 billion 57 million yuan; the market value method to estimate the SO2 (sulfur dioxide released by the consumption of coal industry the) on China's crops caused economic losses of 4 billion 948 million yuan, estimated increase in the cost of family, cleaning clothes and vehicles to the number of 116 billion 414 million yuan; estimate of building materials in China air pollution caused economic losses to 60 billion 474 million yuan by the industrial equipment conversion method; according to the estimated price index changes caused by acid rain on crops and forestry economic losses were 5 billion 700 million yuan and 6 billion 320 million yuan. The final estimate of the total loss of air pollution to our country's economy is 344 billion 913 million yuan. Based on the estimate of the atmospheric pollutants caused by China's economic loss as the basis; further estimated the total losses due to air pollution caused by the use of coal caused by the economy of our country is 235 billion 329 million yuan; finally, combined with China's 2010 coal annual volume of 35.6 tons, from the amount of taxable method, the final estimate the use of coal to correct tax rate is 66.1 yuan / ton.
【學位授予單位】：中國地質大學(北京)
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F426.21;F812.42

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