污染外溢效应与环境税费征收力度

Pollution Spillover Effect and Environmental Tax Levy

本文应用空间自回归模型与空间Durbin模型对我国省级排污费征收进行分析。研究发现,地方政府在环境税费征收力度选择上存在明显的策略模仿,而污染外溢效应会削弱地方通过税费减排治污的激励,从而导致排污费长期征收不力。本文认为,《环境保护税法》的实施虽然赋予了环境税费政策税收刚性与法律权威,但由于地方政府承担环境保护主体责任,且排污费和环保税在征收主体、作用机理等方面高度一致,诸多曾经影响排污费征收力度与效果的因素在未来仍将对环保税的征管造成影响。为优化污染外溢效应下的区域生态环境治理,有必要加强环保税征管的区域联动,并健全区域间环境污染外溢效应补偿机制,使之与环保税互为补充。

In this paper, SAR and SDM are used to analyze China. We find that local governments have obvious strategy the collection of provincial environmental tax in imitation in the choice of environmental tax levy, and the pollution spillover effect will weaken the incentive of pollution reduction through local tax collection, resulting in long term inadequate imposition of pollutant charge. This paper argues that the implementation of Environmental Protection Law gives the environmental tax policy tax rigidity and legal authority. But as local governments bear the main responsibility for environmental protection and environmental tax and fee have many things in common, such as the levier and the mechanism, many factors which have impacted collection of pollution fee may have constant impact on environmental tax levy in the future. In order to optimize the regional environment governance under the pollution spillover effect, it is necessary to strengthen the regional linkage of environmental tax levy and administration, and improve the inter-area compensation mechanism of interregional pollution spillover effect while making it and environmental tax complement each other.