The Dynamic Adjustment of Environmental Tax Rates under the perspective Optimal Tax Rate
In this paper,the optimal tax rate for taxable waste gas and wastewater in 31 provinces in China are measured by using environmental governance cost allocation method.The average optimal tax rates for taxable waste gas and wastewater in China from 2011 to 2020 were 15.06 yuan/pollution equivalent and 53.74 yuan/pollution e-quivalent respectively,which were significantly different from the actual tax rates.Taking Guizhou as an example,the optimal tax rates for air pollutants and water pollutants are 5.58 times and 2.54 times the actual tax rates,re-spectively.To achieve the goal of tax pollution control,it is necessary to establish a tiered floating tax rate mecha-nism on the basis of further increasing the environmental protection tax rate at this stage.
NETL
NSTL
万方数据
