CAJ | 학술논문

湖南省＂两型社会＂的深化建设、首批环境税的开征试点、湘江污染的重点治理等事件将湖南省水污染税改革推向了历史的舞台。借鉴国外水污染税开征经验,文章系统地设计了湖南省水污染税征收的基本框架,运用可计算一般均衡（CGE）模型模拟征收水污染税对宏观经济、产业结构、污染物减排等产生的影响。结果表明：开征水污染税宏观经济受损的长期影响要大于短期;对绝大部分行业都带来了不同程度的负面影响,其中短期合成材料制造业产出下降最大,而长期毛纺织和染整精加工业受损最大;然而征收水污染税减少重金属等污染物排放,氨氮、化学需氧量下降尤为显著。
호남성＂량형사회＂적심화건설、수비배경세적개정시점、상강오염적중점치리등사건장호남성수오염세개혁추향료역사적무태。차감국외수오염세개정경험,문장계통지설계료호남성수오염세정수적기본광가,운용가계산일반균형（CGE）모형모의정수수오염세대굉관경제、산업결구、오염물감배등산생적영향。결과표명：개정수오염세굉관경제수손적장기영향요대우단기;대절대부분행업도대래료불동정도적부면영향,기중단기합성재료제조업산출하강최대,이장기모방직화염정정가공업수손최대;연이정수수오염세감소중금속등오염물배방,안담、화학수양량하강우위현저。
And with more and more attention is focused on the Xiangjiang pollution problem,water pollution taxes design is on its way in Hunan province.Drawing on the experiences of water pollution tax levied in foreign countries,the relative clause of water pollution tax in Hunan Province is systematically designed in the paper.In addition,the economic and environmental effect of water pollution tax in Hunan province is simulated using CGE model.The findings show that water pollution tax has less negative effect on GDP in short term than that of in long term.The output of many industries decreases dramatically.In particular,the synthetic materials manufacturing industry suffers the most in the short run while wool textile dying industry performs badly in the long run.However,water pollutants go down substantially,especially Ammonia Nitrogen and COD,which are good for water quality.