A Study On Estimating Corrective Taxes Rate Of Using Coal In China

In China, coal is the main energy resource,but coal is a highly polluting traditional energy resource. In the process of burning coal, it releases large amounts of air pollutants such as carbon monoxide, carbon dioxide, sulfur dioxide, nitrogen oxides, solid particles, and so on. A large number of air pollutants have been far exceeded the air purifying ability by itself, which causing serious air pollution. In the air, atmospheric pollutants exceed the standard, and the air quality reaches middle level pollution,severe level pollution frequently. Air pollution not only seriously influences our people’s health, but also causes huge losses to the economy of our country. So we should actively adjust the energy structure, reduce the consumption of coal. The domestic and foreign scholars have done a lot of research on the economic loss caused by air pollution, at the same time the research also obtained a lot of significant conclusions. One of the main sources of air pollutants is the combustion of coal, in China. If we want to control the phenomenon of China’s air pollution, we should reduce using coal, and actively develop new clean energy. This paper considers the negative externality causing by the using of coal, in order to estimate a reasonable tax rate for the using of coal. And the negative external cost can be internalized by the tax.This paper bases on the research results of scholars at home and abroad, chooses 2010 as the base year, sets up a reasonable assumption, collects a large number of data. And this paper estimates that economic loss of human health which caused by air pollution is 1510.67 billion yuan by corrected human capital method. It estimates that the economic loss of crops which caused by sulfur dioxide(sulfur dioxide released by the coal consumption of industrial enterprises) is 49.48 billion yuan by the market value method. It estimates the cleaning fee of the house, clothes and vehicles is 1164.14 billion yuan by the market value method. It estimates that the economic loss of building material which caused by air pollution is 604.74 billion yuan by the industrial equipment conversion method. According to the change of price index, it estimates that the economic losses of crops and forestry which caused by acid rain are 57 billion yuan and 63.2 billion yuan. Finally, this paper estimates that the total economic loss is 3449.13 billion yuan which caused by the air pollution. The paper bases on the total economic loss which caused by air pollution, then it estimates that the economic loss which caused by air pollution owing to the using of coal is 2353.29 billion yuan. Finally, this paper estimates the corrective taxes rate owing to the use of coal is 66.1 yuan per ton, combined with using 35.6 tons of coal in 2010.