最优税率视域下环境保护税以税治污功效分析——基于环境保护税开征实践的测算

Analysis of the Effects of Environmental Protection Tax on Pollution Control under the Perspective of Optimal Tax Rate: Calculation Based on the Practice of Environmental Protection Tax Levy

采用环境治理成本分摊法测算我国31个省(区、市)环境保护税大气污染物和水污染物的最优税率,发现各地当前制定的税额标准远低于最优税率。综合考虑各地税率情况,测算发现水污染物当前税率仅能达到最优税率10年均值的26%,大气污染物当前税率为最优税率10年均值的55%。按当前税率水平估算的环保税收入远不能弥补环境治理成本,对企业形成的约束较为有限,难以实现环保税以税治污的开征目的。为此,应按照污染因子进行差别税率征收,逐步提高环境保护税税率,适时提高环境保护税的最低限额;同时,增强税收优惠多样性和加入惩罚性加征条款,以期实现环保税鼓励治污和倒逼治污的基本功效。

This paper uses environmental harness cost allocation method to calculate the optimal tax rate for the air pollutants and w ater pollutants of environmental protection tax in 31 provinces（ autonomous regions and municipalities directly under the central government） in China. It has found that the current tax rates are far below the optimal one. Considering the situation of tax rates across the country,the current tax rate for w ater pollutants can only reach 26% of the average optimal tax rate of ten years. And the current tax rate for air pollutants is only 55% of the average optimal tax rate of ten years. The environmental protection tax revenue estimated on current tax rate can hardly make up for the cost of environmental governance,failing to restrain enterprises w ell. Thus,it is still difficult to realize pollution treatment via Environmental Protection Tax. Therefore,differential tax rates should be adopted according to the pollution factor,the environmental protection tax rate should be gradually increased,and the minimum tax rate of environmental protection tax should be timely increased. At the same time,the diversity of tax incentives should be increased and punitive additional clauses be added to achieve the basic functions of encouraging pollution control and repulsion by environmental protection tax.