对我国适时开征化肥税的思考

Reflection on the Timely Introduction of Fertilizer Tax

化肥污染是目前农业面源污染的主要来源。借鉴国外的实践经验,适时开征化肥税是引导农民减少化肥的过度使用,解决我国日趋严重的农业生态环境问题的有效政策措施。我国化肥税的开征应坚持在出台独立的环境税的基础上先试点、再推广的基本原则。在税制设计时,应注意几个重要问题:计征注重源头控制;规定一定的免征额;税率设计实行品种和地区的差别化。

Fertilizer pollution is a main source of agricultural non-point source pollution. After learning from the experiences abroad, timely introduction of fertilizer tax could guide farmers to reduce the overuse of fertilizer and it is also an effective measure to solve the increasingly serious environmental problems in China. The levy of fertilizer tax should base on the introduction of independent environmental tax and stick to the principle of ＂first making experiments at chosen units and them extending its apphcation step by step＂. During the tax system design, several issues should be highlighted： to focus on source control during the levy; to prescribe certain exemption amount; to design tax rates according to the differences of varieties and regions.