【作者】 王磊；

【导师】 金笙；

【作者基本信息】 北京林业大学 ， 统计学， 2010， 硕士

【摘要】 森林作为最主要的陆地生态系统,对人类的生产和发展具有重要意义。但由于人们一直以来都过分重视森林的经济价值,忽略森林的生态价值,致使我国森林所提供的生态效益一直得不到有效的补偿。本文试图引入森林生态税来为我国的森林生态效益补偿提供融资渠道,并引入CGE模型来对我国征收森林生态税的效果进行定量研究。本文的主要内容是构建一个森林生态税CGE模型来模拟征收森林生态税对国民经济的影响。本文的结果主要分三大部分：第一部分系统介绍了我国森林生态效益补偿及森林生态税的研究现状,并在此基础上引出了森林生态税及森林生态税CGE模型；第二部分为森林生态税CGE模型的构建过程,模型所需数据基础的获取及处理过程；第三部分为模型的政策模拟,模拟结果表明仅对林业、木材加工及家具制造业、造纸业三部门在基期生产税税率基础上加征5%、10%或20%的森林生态税对国民经济总体及各部门影响不大,但如果对对林业、木材加工及家具制造业、造纸业、电水气的生产及供应业四部门在基期生产税税率基础上加征5%、10%或20%的森林生态税将对国民经济及各部门产生较大的影响。本文的主要创新点在于：在国内首次运用CGE模型对征收森林生态税进行政策模拟并从国民经济总体及各个经济部门两个角度来定量分析征收森林生态税对国民经济的影响,并提出了相应的政策建议。更多还原

【Abstract】 As the main body to maintain terrestrial ecosystem, forests are important natural resources for the subsistence and development of the mankind. However, as we have always been placing too much emphasis on the economic value of forests, ignoring the ecological value of forests, the forest ecological compensation has always been less than the benefits provided by forests. This paper imposes forest ecological taxation to raise money for forest ecological compensation and uses CGE model to study the policy effect in quantitative way.The main content of this paper is to build a forest eco-tax CGE model to simulate forest eco-tax policy impact on national economy. This paper has three mainly parts:the first explains the background and significance of choosing this topic, analyses the forest ecological compensation and forest ecological tax research by the numbers; the second shows the construction processes of forest eco-tax CGE model and model data base. The third part is policy simulation. The results show that forest eco-tax will have little effect on the national economy and the sectors if imposing 5%,10% or 20% more production tax rate on forestry industry, wood processing and furniture manufacturing industry, papermaking industry; forest eco-tax will have a relatively high effect on the national economy and the sectors if imposing 5%,10% or 20% more production tax rate on electric power, gas and water production and supply industry and the other three industries.The main innovations of this paper are:it’s the first time in our country to use CGE model to study the forest eco-tax policy impact on overall national economy and various economic sectors in quantitative way, and then we put forward policy proposal according to the simulation results.更多还原