[1]丁 胜,朱添金,赵庆建*,等.基于CGE模型的林业碳税在森林采伐管理中的应用[J].南京林业大学学报(自然科学版),2018,42(03):146-152.[doi:10.3969/j.issn.1000-2006.201701023]
 DING Sheng,ZHU Tianjin,ZHAO Qingjian*,et al.Analysis on forestry carbon tax in the application of deforestationmanagement based on CGE model[J].Journal of Nanjing Forestry University(Natural Science Edition),2018,42(03):146-152.[doi:10.3969/j.issn.1000-2006.201701023]
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基于CGE模型的林业碳税在森林采伐管理中的应用
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《南京林业大学学报(自然科学版)》[ISSN:1000-2006/CN:32-1161/S]

卷:
42
期数:
2018年03期
页码:
146-152
栏目:
研究论文
出版日期:
2018-05-15

文章信息/Info

Title:
Analysis on forestry carbon tax in the application of deforestation management based on CGE model
文章编号:
1000-2006(2018)03-0146-07
作者:
丁 胜朱添金赵庆建*杨 慧
南京林业大学经济管理学院,江苏 南京 210037
Author(s):
DING Sheng ZHU Tianjin ZHAO Qingjian* YANG Hui
College of Economics and Management,Nanjing Forestry University,Nanjing 210037, China
关键词:
森林采伐 林业碳税 CGE模型 社会核算矩阵
Keywords:
Keywords:forest logging forestry carbon tax CGE model social accounting matrix
分类号:
F124.5
DOI:
10.3969/j.issn.1000-2006.201701023
文献标志码:
A
摘要:
【目的】为了协调采伐限额管理及采伐许可证等现有森林采伐管理制度与林权市场化改革的矛盾,通过控制碳排放的碳税制度来改变森林采伐的行政管理制度。【方法】在现有商品林的采伐管理制度中引入“林业碳税”,并借助一般均衡(CGE)模型对在森林采伐环节中针对商品林采伐所涉及的碳排放量征收的林业碳税进行定量分析。测定了森林采伐环节中的碳排放量及林业碳税税率范围,并模拟林业碳税在5、10、20、30、40元/m35种税率情景下对林业投资、林业支出、碳排放量、各部门收益的影响。【结果】为了描述林业碳税对木材采伐量的可控性,构造的林业碳税CGE模型包括生产模块和经济主体模块两部分。生产模块由林产品流向、森林资源培育费用及市场总供给3类方程构成,经济主体模块则描述了各经济主体的收益和支出,以及相互间的转移支付,在设定的5种林业碳税税率中,20~30元/m3时,林业投资与支出、碳排放量及各部门收益等变化情况达到最佳。同时林业碳税应从征收目的、调节作用、税收归属及征税基本原则4个方面进行制度设计。【结论】林业碳税的征收能够平衡木材采伐量,获得的林业碳税收入应用于减少木材采伐行为的补偿,同时应该坚持激励和约束并重、税率设置循序渐进和动态调整、不同林区区别对待又合理借鉴的原则。
Abstract:
Abstract: 【Objective】In order to harmonize conflict between the existing deforestation management system including the deforestation quota management and license and the marketing of forestry right reform, the carbon tax system controlling carbon emission may change the administrative management system of deforestation. 【Method】This paper introduce the concept of forestry carbon tax to the existing commercial forest deforestation management system, and quantitative analysis on forestry carbon tax from deforestation link for commercial forest deforestation involves carbon emissions with the help of general equilibrium(CGE)model. Forest carbon emissions and forest carbon tax rate zone were measured, and the five the tax situation simulated the forestry carbon tax at 5, 10, 20, 30, 40 yuan /m3 affect on forestry investment, forestry expenditure, carbon emissions, each sector income.【Result】In order to describe the controllability on deforestation volume of forestry carbon tax, the CGE model of forestry carbon tax is composed of two parts: production module and economic subject module. Production module include three kinds of equation of forest product flow, cultivation of forest resources, the market aggregate supply. Economic subject module describes the income and expenses of every economic subject, as well as the mutual transfer payments. In a set of 5 kinds of forestry carbon taxes, when forestry carbon tax is 20-30 yuan/m3, the forestry investment and expenditure, carbon emissions and the income of each sector change in the best. And the forestry carbon tax should be designed in four aspects, including the purpose, regulation effect, ownership and basic principle of taxation.【Conclusion】Forestry carbon tax revenues could balance Lumber logging, the forestry carbon taxes applied to compensate for the reduction of wood cutting, and should adhere to the principle of incentive and constraint, step-by-step rate setting and dynamic adjustment, discrimination to different forest region and reasonable reference.

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备注/Memo

备注/Memo:
基金项目:国家自然科学基金项目(71373125); 教育部人文社会科学基金一般项目(10YJC790395) 第一作者:丁胜(dsllt@sins.com.cn),教授,博士。*通信作者:赵庆建(zhao5190@126.com),教授,博士。
更新日期/Last Update: 2018-06-06