本文選題：民營(yíng)化 + 環(huán)境稅��； 參考：《南京大學(xué)》2016年碩士論文

【摘要】：改革開放以來(lái),中國(guó)經(jīng)濟(jì)建設(shè)取得了輝煌的成就,如今已成長(zhǎng)為世界第二大經(jīng)濟(jì)體。但是在粗放型的經(jīng)濟(jì)增長(zhǎng)模式下,我國(guó)出現(xiàn)了很多高污染高能耗的企業(yè),導(dǎo)致了嚴(yán)重的環(huán)境問(wèn)題。改革我國(guó)的環(huán)境稅政策,加強(qiáng)對(duì)污染企業(yè)的監(jiān)管已經(jīng)成為當(dāng)務(wù)之急。從我國(guó)當(dāng)前的污染源來(lái)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(guó)有企業(yè)與民營(yíng)企業(yè)組成的不完全競(jìng)爭(zhēng)市場(chǎng)當(dāng)中。隨著我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的發(fā)展,大批國(guó)有企業(yè)實(shí)現(xiàn)了民營(yíng)化,企業(yè)的盈利能力和公司治理結(jié)構(gòu)得到很大提高。民營(yíng)經(jīng)濟(jì)占國(guó)民經(jīng)濟(jì)的比重以及在促進(jìn)經(jīng)濟(jì)發(fā)展中的作用顯著增加。聯(lián)系當(dāng)前我國(guó)實(shí)際,本文通過(guò)構(gòu)建垂直關(guān)聯(lián)市場(chǎng)上的差異化產(chǎn)品混合寡頭模型,分析了國(guó)有企業(yè)民營(yíng)化背景下的環(huán)境稅效應(yīng)。具體地,我們將市場(chǎng)劃分為上游產(chǎn)品生產(chǎn)市場(chǎng)和下游產(chǎn)品銷售市場(chǎng)。其中,上游市場(chǎng)被設(shè)定為混合寡頭市場(chǎng),國(guó)有企業(yè)和民營(yíng)企業(yè)進(jìn)行價(jià)格競(jìng)爭(zhēng)；下游市場(chǎng)則是雙寡頭壟斷市場(chǎng),兩個(gè)民營(yíng)企業(yè)進(jìn)行產(chǎn)量競(jìng)爭(zhēng)。我們把國(guó)有企業(yè)民營(yíng)化之前的模型作為基準(zhǔn)模型,然后依次分析民營(yíng)化后和企業(yè)改進(jìn)減排技術(shù)后的情況,并將得到的最優(yōu)環(huán)境稅率、均衡時(shí)的環(huán)境損害和社會(huì)福利與基準(zhǔn)模型做比較。由此,本文得出了環(huán)境稅“雙重紅利”效應(yīng)存在的條件。最后本文分析了當(dāng)前中國(guó)環(huán)境稅費(fèi)政策的現(xiàn)狀以及存在的問(wèn)題。然后,結(jié)合實(shí)際和理論模型中的相關(guān)結(jié)論對(duì)我國(guó)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(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F812.42;F276.1

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