环境保护税税率与地区浮动标准设计研究

A Study of the Design of Environmental Protection Tax Rate and Regional Floating Standard

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。

Based on the principle of＂ polluter pays＂, this paper uses the environmental harness cost allocation method to measure the acceptable level of China＇s industrial waste water and gas tax rate from the national and regional levels, and conducts a quantitative analysis of the reference range of regional floating tax rate. The results show that the income of sewage charges is too low to meet the needs of environmental governance expenditures, that the measurement tax rate of industrial waste water and waste gas is 9.7 times and 5.28 times of the actual implementation of the collection standard and the ＂ Exposure Draft＂, and that the setting up of tax rate of industrial waste water and waste gas in the eastern, central, western and northeastern regions should be raised by different degrees, while 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 environmental protection tax law,the government should gradually raise the environmental protection tax rate step by step, regularly release regional reference index of floating tax rate, and scientifically set the increasing or decreasing tax gradient.