推进环境保护税立法的若干看法与政策建议

Some Thoughts and Policy Recommendations on Promoting the Legislation of Environmental Protection Tax

《环境保护税法(征求意见稿)》发布后,社会反响强烈。为了推进环境保护税立法的顺利进行和实施,针对一些争议较大的问题,我们进行了认真研究,提出一些初步看法和建议:(1)将二氧化碳排放纳入征税范围,可在《环境保护税法》中将碳税作为一个税目保留,留待"十三五"后期再开征。(2)在环境保护税的收入使用上,应将环境保护税收入纳入公共预算统一使用,而不应专款专用。(3)在环境保护税的收入归属上,环境保护税应作为中央和地方共享税,而不应作为地方税。(4)为了确保环境保护税得到有效实施,需要解决好县级环保部门的经费保障问题。(5)污水处理厂应与其他污染物排放企业适用相同的税收优惠政策,考虑到国内污水处理厂的现实困难,可给予其一定的免税政策过渡期。

There is a strong response to the release of Environmental Protection Tax （Draft for soliciting opin- ions）. In order to promote the smooth conduction and implementation of environmental protection tax legislation, we conducted a careful study of a number of controversial issues, and make some preliminary observations and policy recommendations. First, carbon dioxide emission should be included in the scope of taxation. A carbon tax should be retained as a tax item of environmental protection tax and levy in the later period of 13th Five-Year Plan. Second, the revenue from environmental protection tax should not be earmarked but be includ- ed in the overall public budget. Third, environmental protection tax should not be assigned to subnational gov- ernment. The revenue should be shared between central government and subnational government. Fourth, in or- der to ensure effective implementation of environmental protection tax, the issue of expenditure guarantee of the county environmental protection department should been handled well. Fifth, tax preference for sewage treat- ment plants should be equal to that for other pollution emission enterprises. But taking into account the practical difficulties of sewage treatment plants, they can enjoy tax exemption policy in a certain period.