环保税制改革与雾霾协同治理

环保税是雾霾等污染治理中的一大利器，但2018年最新公布的环保税方案，能否有效促进当地的雾霾污染治理及区域间的协同治理等却受到一定质疑。为此，本文通过估算雾霾的主要污染源−二氧化硫、氮氧化合物和烟粉尘的影子价格来衡量雾霾治理的边际成本，以评估分析中国现有环保税的问题及改革方向。研究发现，中国雾霾污染排放的影子价格自2005年来已持续大幅增长，从而环保税额标准不能简单地“费税平移”，应建立阶段性的提升机制；其中，氮氧化合物的环保税额标准相对二氧化硫和烟粉尘而言严重偏低，作为未来减排重点，应有较大幅度调整。海南、广西等九个省市的当前环保税额标准相对远低于对应的以上三类污染物的影子价格，不利于对当地雾霾污染的有效治理。从污染程度和污染物影子价格的角度，石家庄、太原等多个区域城市群的环保税方案也不利于加强雾霾的区域协同治理。以长三角区域为例，建议环保税制改革优化的原则为：相对高影子价格的地区都应制定较高的环保税额标准，如合肥等；其中，相对高污染程度的地区应制定较高的环保税额标准，而影子价格较低的地区则应获得适度的经济补偿，如嘉兴等；而相对低污染程度低影子价格的地区则可保持相对较低的环保税额标准，如台州等。以上研究可为中国雾霾协同治理的环保税制改革提供重要参考。

Reform of Environmental Tax and the Collaborative Governance of Haze

Environmental protection tax is a great tool for controlling pollution such as haze. However, the latest environmental taxs’ plan announced in 2018 has been questioned as to whether it can effectively promote local haze pollution control and inter-regional collaborative governance. For this reason, the paper measures the marginal cost of smog control by estimating the shadow prices of sulfur dioxide, nitrogen oxides, and smoke dust, which are the main sources of haze, in order to analyze the problems and optimization directions of environmental taxation reform in China. The study found that the shadow price of air pollution emissions in China has continued to increase substantially since 2005, so that the environmental protection tax standard can’t be simply " tax-tax shift” and a stage-by-stage upgrade mechanism should be established.Among them, the nitrogen oxides’ environmental protection tax is relative to sulfur dioxide and Dust and dust are extremely low.And as a focus of future emission reductions, there should be substantial adjustments.