环境税制改革视角下固体废弃物治理法律配额交易机制之引入

Introduction of Legal Quota Trading Mechanism of Solid Waste Management in the Perspective of Environmental Protection Tax System Reform

新通过的环境保护税法对企事业单位和经营者的固体废弃物弃置行为累积征税,涵摄的纳税主体较为单一,排除了倾倒生活垃圾的居民,且赋予企业操作的"黑箱",产生较高的执行成本,实现环境目标具有不确定性。可幸的是现代环境法律配额交易机制依循"科学测算——行政许可——法律配额——市场运作"的思路,在排污权交易、碳排放权交易、可再生能源绿色证书交易等领域卓有成效,为固体废弃物治理领域提供了新的蓝本。如若以完整的产品生命周期为视角,贯彻清洁生产机制,加强"生产者延伸责任"原则,强调资源回收指标,引入以"资源综合利用指标"作为交易客体的配额交易机制,同时迎合环境保护税法即将实施的契机,将征税收入用于防治污染的同时补贴纯废物再生利用企业,将能最终促成第三代循环经济法的实现。

The new environmental protection tax law imposes levies on the solid waste disposal act by enterprises, institutions and operators. However, it covers the subject of tax payment is relatively unitary,which excludes the residents who dump garbage. Besides, it gives the enterprises the ＂black box＂, which will generate high execution costs and make the environmental objectives uncertainty. Luckily, the modern environmental legal quota trading mechanism operates in accordance with the ideas of ＂scientific measurement-administrative license-legal quota-market operation＂. It has achieved fruitful results in the field of emissions trading, carbon emissions trading and renewable energy green certificate trading, which provides a new blueprint for the field of solid waste management. If we implement clean production mechanism and strengthen the ＂extended producer responsibility＂principle from the perspective of complete product life cycle, at the same time we emphasize on resource recovery index with the introduction of ＂resource utilization index＂as the quota trading mechanism transaction object and seizing the opportunity of the implementation of environmental protection tax law to invest the taxable income for the prevention of pollution and pure subsidies waste recycling enterprises, so we can eventually achieve the third generation of circular economy law.