Discussion on the green tax stimulation measure of nitrogen fertilizer non-point source pollution control ― using the Dongting Lake area

Chinese. 研究氮肥税的设计，为中国氮肥面源污染控制提供新途径。 运用外部性理论和需求弹性理论，探讨氮肥税的设计。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0.07×10. 元，为国家增加税收0.89×10. 元，因粮食减产带来的损失为0.58×10. 元,社会净效益是0.38×10. 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0.01×10. 元，为国家增加税收0.16×10. 元，因粮食增产带来的经济效益0.67×10. 元，社会净效益是0.84×10. 元，农户支出增加的变化范围在0.95％～1.06％之间，农户收入增加量约占总纯收入的0.69％～6.44％。从全社会福利角度考虑，在洞庭湖区对氮肥征税的利大于弊。

English. 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. The tax design of nitrogen fertilizer was discussed by utilizing the external theory and the demand elasticity theory. 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 was subtle. The 11 counties (cities and districts) in which the farmland nitrogen application in the Dongting Lake area surpassed the average ecological fertilization dosage were listed to the taxation scope of nitrogen fertilizer tax. The environmental loss was reduced by 0.07×10. yuan. The revenue increased 0.89×10. yuan in the country after levying on nitrogen fertilizer. The loss, brought about by the decreasing of the food supplies production, was 0.58×10. yuan and the net social benefit was 0.38×10. yuan after the revenue collecting. The variation scope of the increasing expenditure of farmers will range from 0.95% to 1.49%. The variation scope of the income of farmers will range from -8.41% to 6.44%. InYunxi, Junshan, Hanshou, Jinshi and Ziyang, where the food supply production after the revenue collection resulted in an environmental loss that reduced by 0.01×10. yuan.The revenue increased 0.16×10. yuan in the country after levying on nitrogen fertilizer. The economic benefits, which brought about by the increasing of the cereals production were 0.67×10. yuan and the net social benefit was 0.84×10. yuan after the revenue collecting. The variation scope of the increasing expenditure of farmers ranged from 0.95% to 1.06%. The variation scope of the increasing income of farmers ranged from 0.69% to 6.44%. Considering the entire social welfare, taxation of nitrogen fertilizer will have more advantages than the disadvantages in the Dongting Lake area.