摘要
改革开放以来,我国经济发展取得举世瞩目成就,但粗放的经济发展方式也不可避免地付出了过大的环境代价,经济长期快速发展与环境承载力之间矛盾尖锐,社会公众日益增长的环境需求与环境现状之间差距较大,发达国家历经百年的环境问题以压缩型、复合型在我国凸显。面对严峻的环保形势和艰巨任务,迫切需要法律、行政和经济等多种宏观调控手段共同进行调节。经济手段是迄今为止国际上解决环境问题最有效、最能形成长效机制的办法。环境税费做为重要的经济调控手段,为国内外理论研究所寄予厚望,也为政府所高度重视。相比其他手段,税费手段的调节,市场主体反应更灵敏、涵盖面更广、公平性更强,其优越性显而易见。在新形势、新阶段,如何统筹兼顾,在考虑资源承载能力、环境容量和企业承受能力的基础上,制定适应中国国情、顺应当前经济发展需要的环境税费政策,更好地发挥其作为经济杠杆的导向和调控作用,十分必要和紧迫。因此,研究环境税费对经济的影响以及环境税费改革问题,具有十分重要的理论价值和实践意义。
本文从我国目前的严峻环境形势和建设生态文明的大背景入手,引出了环境税费政策在可持续发展中的重要地位和作用的思考。在全面分析与总结国内外环境税费相关研究的基础上,就环境、环境费、环境税、可持续发展等主要概念进行了讨论界定,从可持续发展理论、外部性理论、公共产品理论、税费优化理论、庇古税和科斯定理等方面阐述了国际上研究成熟的环境税费理论依据,认为我国也同样适用这些理论。基于上述理论,在深入基层调研的基础上,区分环境税和环境费,逐项梳理了我国现行环境收费的种类、项目以及实施情况,全面归纳和评析了中国目前环境费、环境税作用机理和实际作用,深刻剖析了目前环境税、环境费设计及具体执行过程中存在的问题和产生这些问题的原因,并就目前税费关系现状及问题进行了分析,认为当前我国环境税费呈现“费为主、税为辅”的状况,缺少独立的环境税这一最直接的税收调控手段,现有税制考虑环境因素也不够,税费关系不协调,尚未覆盖生产流通分配消费全过程,调节范围较窄,调节力度偏小,政策落实不到位,难以形成合力,进而提出在中国实施环境税费一体化政策的必要性。
论文结合“双重红利”理论,选取资源税、排污费为典型样本,以山东省为研究区域,使用山东省17市历年的财政经济以及环境面板数据,建立计量经济模型,分析环境税费对我国经济增长、收入分配和产业结构优化效果等影响作用,并依据以上分析对环境税费与财政经济的协调发展状况进行综合评价和实证分析,论述他们之间是否存在长期稳定关系。经过实证分析,认为环境税费从长远和总体来看利大于弊,对经济增长和物价水平影响不大,但有利于推进经济结构调整和财政经济可持续发展。
论文总结借鉴美国、日本、荷兰和其他OECD国家以及我国台湾地区环境税费设计状况和改革经验,以及江苏、山西等省完善税费政策促进环境保护和经济发展的做法,认为我国完善环境税费制度,应当按照“清费立税”和“税为主、费为辅”的思路,坚持税费一体化设计。一方面,结合结构性减税清费政策,按照节约资源能源、保护生态环境的要求,逐步健全现有税收体系。在现有资源税、消费税等税种中应进一步体现环境保护的要求,并就重点税种的进一步完善提出建议。同时,收费在我国现有体制和目前发展阶段,仍然具有不可替代的作用,应当继续完善现有环境费政策体系,切实加强环境收费管理,并就排污费、污水处理费等重要环境收费逐个研究提出完善措施和建议。另一方面,积极推进环境“费”改“税”,并循序渐进地扩大征税范围、提高税率,逐步构建以独立的环境税为核心、其他税费收手段相配合,富有中国特色的环境税体系。依据中央环境税改革的最新政策动向,提出了构建我国的环境保护税制的整体框架,设计了包括纳税人、征税范围、计税依据、税目、税率及税收优惠等在内的环境税具体方案,提出了实施环境税费改革的基本构想和操作步骤。
论文认为,完善的环境税费制度要求高度的市场化以及相关配套设施的完善。改革完善环境税费制度,应充分发挥市场机制的基础性作用,配套推进相关领域和关键环节的改革,继续完善环境公共财政体系,健全国有资源有偿使用制度、推进排污权交易、建立生态补偿机制、理顺资源价格形成机制、深化环境金融服务等环境经济政策,强化产业政策引导作用,协同推进相关领域的市场化改革步伐,与环境税费共同形成各种政策工具科学组合、优势互补、有机衔接、协调联动的内在机制,为保护生态环境、促进经济可持续发展提供良好体制机制环境。
Along with the reform and opening-up, China's achievement of economic development attracts worldwide attention. However, the extensive mode of development with high environmental costs lead to the edge contradiction between long term economic growth and environmental carrying capacity, the gap between increasing growing of public environmental demand and environmental status become obvious, environmental problem which the developing countries experienced in the past century has been glaring with condensed and compound type. Environmental protection needs the joint macro-control of legislation, administrative and economic means. Economic means has been the most effective long-term mechanism to solve the environmental problems in the world. Domestic and overseas theoretical research and government place great hope on the environmental taxation and fee. Market players are sensitive to the regulation of taxation and fee which is broader and fairer. It is necessary and urgent to make overall plans and take the capacity of resource, environment and enterprises into consideration, formulate environmental tax and fee policy which adapts to the needs of China's national conditions and the current economic development in order to play its role of guidance and regulative function as an economic lever. Therefore, it is with great theoretical and practical significance to study the influence of environmental taxation and fee on the economy and the reform of environmental taxation and fee.
The severe environment situation and the construction of ecological civilization lead to the thinking about the important position and role of environmental tax and fee policy in the sustainable development. Based on the comprehensive analysis and review of relative domestic and overseas literature, it discusses and defines environment, environment fee, environmental taxation and sustainable development, employs sustainable development theory, externality theory, theory of public goods, the theory of optimizing tax system, Pigovian tax and Coase theorem to expound the theoretical foundation of environmental taxation and fee, these theories are applicable to China's practice. On the basis of the investigation, it differentiates environmental taxation and environmental fee, summarizes the categories of China's current environmental fee, projects and their implementation, concludes and evaluates the mechanism and real effect of environmental taxation and fee, analyzes the problems and reasons of the design and implementation of environmental taxation and fee. The current situation is that the environmental fee is the main measure and environmental taxation as supplement, there is no independent taxation regulation and control means, the existing taxation system hasn't considered enough environmental factors, the relationship between taxation and fee is not harmonious. Meanwhile, the system hasn't covered the overall process of production, circulation and consumption, the adjustable range and power is not enough, the policy implementation is not in place, it is difficult to form resultant force. Thus it is necessary to push the integration of environmental taxation and fee in China.
Combining the "double dividend" hypothesis, choosing resource taxation and pollutant discharge fee as the model samples, using penal data about finance, economy and environment of17cities in Shandong Province, the econometric model is employed to analyze the effect of environmental taxation and fee on economic growth, income distribution and industrial structure optimization, comprehensively evaluate the harmonious development of environmental taxation and fee and finance and economy, test the long term stability relationship between them. The empirical analysis suggests that the environmental taxation and fee will do more good than bad, there is little impact on economic growth and price level, but much benefit for promoting the adjustment of economic structure and economic sustainable development.
Summarizing the design of environmental taxation and fee and the reform experience of the United States, Japan, Holland and other OECD countries as well as Taiwan Region and Jiangsu, Shanxi province, an integration system of environmental taxation and fee should be established to decrease the ratio of fees and mainly use the taxation measure to improve the system of environmental taxation and fee in China. On the one hand, to meet the demand of resource and energy saving and ecological environment protection, current taxation system should be improved with the structural reduction of taxation and fees. The tax categories such as resource tax and consumption tax should embody more environmental protection requirements and the main tax category should be further improved. At the same time, environmental fee still plays an irreplaceable role in China, so we should optimize the environmental fee policy, strengthen the environmental fee administration and put forward to the suggests about the management of environmental fee such as sewage treatment fee. On the other hand, the government should actively promote the process of transforming administrative fees into taxes, gradually expand the incidence of taxation and increase the tax, construct the environmental taxation system with Chinese characteristic and independent environmental taxation and other taxes and fees as supplement. According to the latest policy trend of the central committee about environmental taxation and fee reform, this study put forwards to an overall framework of constructing the environmental protection taxation system, designs concrete proposal of environmental taxation including taxpayer, incidence of taxation, tax basis, tax items, tax rate and tax preference, comes up with basic concept and operation steps of the reform of environmental taxation and fee.
The perfect system of environmental taxation and fee requires high degree of marketization and perfect supporting facilities. Perfect system of environmental taxation and fee needs to give full play to the fundamental role of market mechanism, support the reform of related areas and key links, keep on improving the environmental public finance system, establishing a sound system of the state-owned resources paid use, carrying forward emissions trading, building the ecological compensation system, straitening out pricing mechanism, deepening the environmental financial service policy, strengthening the guiding function of industrial policy together with the marketization reform of related areas, forming an internal mechanism with scientific combination of various policy instruments, complementary advantages, organic linking and co-ordination, and then providing a favorable system and mechanism environment in order to protect ecological environment and maintain sustainable economic development.
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