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根据“污染者付费”原则,运用环境治理成本分摊法,从国家层面和地区层面对我国工业废水和废气税率的合意水平进行测度,定量分析地区浮动税率的参考区间。结果表明,排污费收入较低,无法满足环境治理支出需要;工业废水和废气的测算税率是实际执行征收标准及《征求意见稿》中税率的9.7倍和5.28倍;东部、中部、西部及东北部地区工业废水和废气的税率设置应有不同程度的提高,且东部地区税率应高于其他地区。为实现绿色发展、保证环境保护税法顺利出台,政府应循序渐进分阶段逐步提高环境保护税税率水平、定期发布地区浮动税率参考指数、科学设定加征和减征梯度。
According to the principle of “polluter pays”, the method of environmental management cost apportionment is used to measure the desirable level of China’s industrial wastewater and waste gas tax rates from the national and regional levels, and quantitatively analyzes the reference interval of floating tax rates in the region. The results show that the sewage fee income is low, which can not meet the needs of environmental management expenditures. The estimated tax rate of industrial wastewater and waste gas is 9.7 times and 5.28 times of the actual implementation of the levying standards and the tax rate in the Draft; eastern, central, western and northeastern China The tax rates for industrial wastewater and waste gas in the ministries should be raised to varying degrees, and the tax rate in the eastern region should be higher than that in other regions. In order to realize the green development and ensure the smooth introduction of the environmental protection tax law, the government should gradually raise the level of the environmental protection tax by stages and gradually release the reference index of the floating tax rate in the region and scientifically set the gradient of additional levy and reduction.