排污费与排污税的比较研究

Comparative Study on Pollution Charge and Emission Tax

本文介绍了我国排污收费制度的理论基础,并从正反两个方面详细评价了该制度在我国的现状。同时进一步比较了排污费和排污税二者之间的异同,研究表明尽管排污费与排污税在本质上有共通之处,但是通过对比两者在设立程序、审批部门、征收主体、征收对象、资金使用、与经济发展的关系、执行力度以及是否无偿等方面的特征,可发现两者存在一定的差异,排污费在征收对象和资金使用方向上更为明确,而排污税则在征收主体和执行力度方面更占有优势,两者各有所长。最后文章针对排污费改税过程中可能遇到的瓶颈难题进行阐述,如排污收费的费率与税率的转化、污染排放与税基的联系、税目确定、征收方式的制定、减免税收政策的制定等,并对现行排污费的自我完善措施提出政策建议。

Two theoretical basises for pollution charge policy are introduced,and the policy is evaluated from both the positive and negative sides.Furthermore,pollution charge and emission tax are compared in each aspect.The results show that although pollution charge and emission tax have something in common,there are some differences by contrast with set up procedure,departments of examination and approval,the subject of collection,objects of collection,the use of funds,the relationship with economy,and so on.Pollution charge on the collection and use of funds are clearer,emission tax has advantages in the aspects of subject of collection and enforcement, they both have advantages.Finally,the measures to improve the pollution charge policy are expounded,and also the bottleneck problems of pollution charge reform are analyzed,such as the change of pollution charge rate,the relationship between pollution emission and tax base,tax items,tax policy,and so on.And policy recommendations are put forward on pollution charge policy.