【作者】 韩存；

【导师】 侯运炳；

【作者基本信息】 中国矿业大学（北京） ， 管理科学与工程， 2009， 博士

【摘要】 依据外部性理论,煤炭资源开采和利用的负外部性主要体现在资源耗减和环境污染,依此按照煤炭生产和消费两分法进行煤炭环境税的研究和设计,即对煤炭生产行为按照“受益者付费原则”,研究和设计出了以资源耗减补偿为主要目的的煤炭生产平衡型环境税；对煤炭消费行为按照“污染者付费原则”,研究和设计出了按照主要污染物作为征税对象的煤炭消费激励型环境税。在煤炭生产平衡型环境税研究中,提出了对大型煤炭企业和集团实行合并纳税的建议,并进行了详细的制度设计和计算方式的研究,利用兖矿集团公开的财务数据进行了实证研究。利用一般均衡理论,构造了煤炭消费环境税CGE模型,主要利用SAM社会核算矩阵对模型参数进行了校准,在此基础上,进行了煤炭消费环境税政策模拟分析,分析结果表明,在我国实施煤炭消费环境税对宏观经济影响不大,并能起到调整能源结构和降低污染排放的节能减排的作用。更多还原

【Abstract】 Externality theory based on the exploitation of coal resources and the use of a negative externality is mainly reflected in the resource depletion and environmental pollution, and so the production and consumption of coal in accordance with the dichotomy of environmental taxes for coal research and design, that is, acts of coal production in accordance with the "benefit pays principle ", research and resources designed to compensate for the depletion of coal production and the main purpose of balancing environmental taxes; on consumer behavior of coal in accordance with the" polluter pays principle ", research and design as major pollutants in accordance with tax incentives targeted at coal consumption-based environmental tax. Coal production in the balanced study of environmental taxes, proposed large-scale coal enterprises and groups to implement the recommendations of the combined tax and carried out a detailed design of the system and method of calculation of the study, the use of open Yankuang Group Finance empirical research data. The use of general equilibrium theory, the structure of the coal consumption tax CGE model of the environment, mainly the use of SAM social accounting matrix for the model parameters are calibrated, in this based on the coal consumption tax policy simulation environment for analysis and the results show that the implementation of coal in our country consumption of macro-economic impact of environmental taxes is not, and can play and adjust the energy structure to reduce pollution emissions from the role of energy-saving emission reduction.更多还原