期刊论文

中文

中国农业科学

0578-1752

2007

40

2

330-337

10.3321/j.issn:0578-1752.2007.02.016

国家“863”资助项目（2004AA115240）； 国家星火计划资助项目（2004EA770003）； 国家星火计划资助项目（2004EA770030）； 湖南省教育厅资助项目（03C174）；

本校为第一机构

[目的]研究氮肥税的设计,为中国氮肥面源污染控制提供新途径.[方法]运用外部性理论和需求弹性理论,探讨氮肥税的设计.[结果]氮肥需求价格弹性系数为-0.21,说明氮肥在短时期内市场需求缺乏弹性,对氮肥厂商影响不大.将洞庭湖区农田施氮量超过平均生态施肥量的11个县(市、区)列为氮肥税征收范围,征税后将减少环境损失0.07×108元,为国家增加税收0.89×10~8元,因粮食减产带来的损失为0.58×10~8元,社会净效益是0.38×10~8元,农户支出增加的变化范围在0.95%～1.49%之间,农户收入变化范围在-8.41%～6.44%.征税后表现为粮食增产的云溪区、君山区、汉寿县、津市市、资阳区等五县(市、区)将减少环境损失0...

[Objective]This study attempted to determine whether designing the tax of nitrogen fertilizer can provide one of the new ways for controlling nitrogen fertilizer non-point source pollution. [Method]The tax design of nitrogen fertilizer was discussed by utilizing the external theory and the demand elasticity theory. [Result] The coefficient of price elasticity of nitrogen fertilizer demand was -0.21, which instructed that the market demand and supply were in lack of elasticity in the short period. The impact of nitrogen fertilizer manufacturers ...