Research On Coal Production And Consumption Environmental Tax

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.