环境保护税实施前后环境经济评估的思考—以南京某火电厂尾气净化为例

Thoughts on the Evaluation of Environmental Economy before and after the Implementation of Environmental Protection Tax—Taking the Gas Purification of a Power Plant in Nanjing as an Example

摘要: 本文对某火电厂在环境保护税制度实施前后的尾气净化效率进行环境经济评估。在应税污染物烟尘、SO2、NOx等近年来控制目标要求不断趋于严格的情况下，火电厂从最佳尾气净化效率角度考虑，找到适合企业自身的排污税收与净化措施投入的平衡点，从而实现环境经济的协调发展。

Abstract: This paper conducts an environmental economic assessment of the exhaust gas purification effi-ciency of a thermal power plant before and after the implementation of the environmental protec-tion tax system. In the case that taxable pollutants such as fume, SO2, NOx, etc. have become in-creasingly strict in recent years, the thermal power plant may find their own balance point of in-vestment between emission tax and purification measures cost from the best view of gas purifica-tion efficiency, thus to achieve the coordinated development of environmental economy.