Pricing Model For Industrial Pollution Taxation Rate And Design For Pricing System

With the development of economy, the emissions of pollutants are becoming more and more, so that the environment is getting worse and worse. It is one of efficient ways to solve the pollution problem that the government levies the pollution taxation on the enterprises that emit pollutants. Taxation rate is the key factor to influence the utility of pollution taxation under the condition that the taxation levy scope is determined. This paper research on the optimal pollution taxation rate in the condition that taxation levy scope, taxpayer and taxation base are determined, which synthetically considers the factors of the environment and the enterprises' wealth.In this paper, the utility of the pollution taxation is divided into two sectors, which are environment utility and enterprises' wealth utility. Pollution taxation can internalize the externalities, which reduces the pollution, and the government gets the positive environment utility; on the other hand, pollution taxation can divert the wealth from the enterprises to the government, which reduces the enterprises' wealth, and the government gets the negative enterprises' wealth utility. In the present (?)eratures, the researches on optimal pollution taxation lay particular stress on the environmental factors or on the game of the enterprises' wealth utilities, which do not synthetically consider the harmonious development of both environment and enterprises' wealth. The stochastic control model for the pollution taxation, whose object is to make it maximize that the summation of both pollution taxation utility and social wealth utility, is established on the assumption that gross domestic product of different industries is described by the stochastic differential equations, and the corresponding Hamilton-Jacobi-Bellman equation is obtained. Especially, with equi-elasticity utility function, the analytical solution of the optimal pollution taxation rate is obtained, which synthetically considers the factors of the environment and the enterprises' wealth.In terms of the pricing model of pollution taxation rate and the factors that can affect the pricing of pollution taxation rate, such as regions and policies, the pricing system of pollution taxation rate is designed and realized by software of Visual Basic6.0 and Access 2003, so that it can assist in decision-making of pollution taxation date pricing. Finally, an empirical illustration about industrial pollution taxation rate of 2002 is analyzed based on the data of the corresponding statistical yearbook, and the political suggestions are also given.