本文選題：民營化 + 環(huán)境稅�。� 參考：《南京大學》2016年碩士論文

【摘要】：改革開放以來,中國經濟建設取得了輝煌的成就,如今已成長為世界第二大經濟體。但是在粗放型的經濟增長模式下,我國出現(xiàn)了很多高污染高能耗的企業(yè),導致了嚴重的環(huán)境問題。改革我國的環(huán)境稅政策,加強對污染企業(yè)的監(jiān)管已經成為當務之急。從我國當前的污染源來看,煤炭、石油、化工等上游工業(yè)是污染物排放的主要源頭。這些大型工業(yè)大多處在由國有企業(yè)與民營企業(yè)組成的不完全競爭市場當中。隨著我國社會主義市場經濟的發(fā)展,大批國有企業(yè)實現(xiàn)了民營化,企業(yè)的盈利能力和公司治理結構得到很大提高。民營經濟占國民經濟的比重以及在促進經濟發(fā)展中的作用顯著增加。聯(lián)系當前我國實際,本文通過構建垂直關聯(lián)市場上的差異化產品混合寡頭模型,分析了國有企業(yè)民營化背景下的環(huán)境稅效應。具體地,我們將市場劃分為上游產品生產市場和下游產品銷售市場。其中,上游市場被設定為混合寡頭市場,國有企業(yè)和民營企業(yè)進行價格競爭；下游市場則是雙寡頭壟斷市場,兩個民營企業(yè)進行產量競爭。我們把國有企業(yè)民營化之前的模型作為基準模型,然后依次分析民營化后和企業(yè)改進減排技術后的情況,并將得到的最優(yōu)環(huán)境稅率、均衡時的環(huán)境損害和社會福利與基準模型做比較。由此,本文得出了環(huán)境稅“雙重紅利”效應存在的條件。最后本文分析了當前中國環(huán)境稅費政策的現(xiàn)狀以及存在的問題。然后,結合實際和理論模型中的相關結論對我國的環(huán)境稅改革提出了一些政策建議。
[Abstract]:Since the reform and opening up, China's economic construction has made brilliant achievements, and now has grown into the world's second largest economy. However, under the extensive economic growth model, there are many enterprises with high pollution and high energy consumption, which lead to serious environmental problems. It is urgent to reform the environmental tax policy and strengthen the supervision of polluting enterprises. From the current pollution sources, coal, petroleum, chemical and other upstream industries are the main source of pollutant emissions. Most of these large-scale industries are in an incomplete competitive market composed of state-owned and private enterprises. With the development of China's socialist market economy, a large number of state-owned enterprises have been privatized, and their profitability and corporate governance structure have been greatly improved. The proportion of private economy in the national economy and its role in promoting economic development have increased significantly. According to the current situation in China, this paper analyzes the environmental tax effect in the context of the privatization of state-owned enterprises by constructing a mixed oligopoly model of differentiated products in the vertical associated market. Specifically, we divide the market into upstream product production market and downstream product sales market. Among them, upstream market is set as mixed oligopoly market, state-owned enterprises and private enterprises compete in price, downstream market is duopoly monopoly market, and two private enterprises compete for output. We take the model before the privatization of state-owned enterprises as the benchmark model, and then analyze the situation after privatization and after the enterprises improve the emission reduction technology, and get the optimal environmental tax rate. The environmental damage and social welfare in equilibrium are compared with the benchmark model. From this, this article has obtained the environment tax "double dividend" the effect existence condition. Finally, this paper analyzes the current situation and existing problems of China's environmental tax policy. Then, combined with the relevant conclusions in the practical and theoretical models, some policy suggestions are put forward for the environmental tax reform in China.
【學位授予單位】：南京大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F812.42;F276.1

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