氮肥面源污染控制的绿税激励措施探讨—以洞庭湖区为例

【目的】研究氮肥税的设计，为中国氮肥面源污染控制提供新途径。【方法】运用外部性理论和需求弹性理论，探讨氮肥税的设计。【结果】氮肥需求价格弹性系数为-0.21，说明氮肥在短时期内市场需求缺乏弹性，对氮肥厂商影响不大。将洞庭湖区农田施氮量超过平均生态施肥量的11个县（市、区）列为氮肥税征收范围，征税后将减少环境损失0.07×108元，为国家增加税收0.89×108元，因粮食减产带来的损失为0.58×108元,社会净效益是0.38×108元，农户支出增加的变化范围在0.95％～1.49％之间，农户收入变化范围在-8.41％～6.44％。征税后表现为粮食增产的云溪区、君山区、汉寿县、津市市、资阳区等五县（市、区）将减少环境损失0.01×108元，为国家增加税收0.16×108元，因粮食增产带来的经济效益0.67×108元，社会净效益是0.84×108元，农户支出增加的变化范围在0.95％～1.06％之间，农户收入增加量约占总纯收入的0.69％～6.44％。【结论】从全社会福利角度考虑，在洞庭湖区对氮肥征税的利大于弊。

Discussion on the Green Tax Stimulation Measure of Nitrogen Fertilizer Non-point Source Pollution Control - Using the Dongting Lake Area

【Objective】Study on designing the tax of nitrogen fertilizer can provide one of the new ways for controlling nitrogen fertilizer non-point source pollution. 【Method】The tax design of nitrogen fertilizer was discussed by utilizing the external theory and the demand elasticity theory.【Result】The results showed that the 11 counties (cities and districts) which the farmland nitrogen application in the Dongting Lake area surpassed the average ecological fertilization dosage are listed to the taxation scope of nitrogen fertilizer tax, the ecological environment loss will reduce 0.07×108 Yuan and the revenue will increase 0.89×108 Yuan in the country after levying on nitrogen fertilizer. The economic benefits, which brought about by the increasing of the food supplies production, will be 0.58×108 Yuan and the net social benefit will be 1.58×108 Yuan after the revenue collecting. The variation scope of the increasing expenditure of farmers will range from 0.95％ to 1.49％. The increasing income of farmers will take up -5.93％ to 8.41％ of the net total income. The 6 counties (cities or districts), Huarong, Miluo, Anxiang, Lixian, Nanxian and Yuanjiang, in which the nitrogen application surpassed the ecological fertilization dosage and decreases the food supplies production are listed to the N fertilizer tax collecting scope, the ecological environment loss will reduce 0.06×108 Yuan and the revenue will increase 0.49×108 Yuan in the country after levying on nitrogen fertilizer. The economic benefits, which brought about by the increasing of the cereals production, will be 1.25×108 Yuan and the net social benefit will be 1.85×108 Yuan after the revenue collecting. The variation scope of the increasing expenditure of farmers will range from 1.01％ to1.49％. The increasing income of farmers will take up 2.57％ to 8.41％ of the net total income. The coefficient of price elasticity of nitrogen fertilizer demand is 0.21, which instructed that the market demand and supply are in lack of elasticity in the short period and the impact of nitrogen Fertilizer manufacturers is subtle. 【Conclusion】Considering from the entire social welfare, taxation of nitrogen fertilizer will have more advantages than the disadvantages in the Dongting Lake area. It is more appropriate to list the Nitrogen application surpassing the average ecological fertilization dosage and the food supplies production not decreasing areas as the nitrogen fertilizer tax collecting scope.