论压力型大气污染治理的财税优化逻辑

On Fiscal and Tax Optimization Logic of Pressure-Type Air Pollution Control

在中央集权与行政主导型国家体制下,中国的大气污染防治呈现出压力型治理模式,表现为环境治理专项性运动、环保绩效指标式考核与财政资金专项化管理的复合特质。这种压力型治理体制虽然使得大气环境质量有了短期改观,但难以承担起大气生态环境长期善治的使命,同时,也经受着来自权力行使合法性、地方利益趋同化以及项目运行安全性等多重诘难。为消解压力型治理体制的弊端,有必要通过财税体制优化来开拓自下而上的合作渠道,以优化权责结构、发挥政策功能,塑造组织能力等逻辑进路来塑造市场与社会的环保自主行动与绿色利益一致性,从而提供财税政策的工具性价值与倒逼式革新。

Under the centralized and executive-led national system, China's air pollution prevention and control presents a pressure-based governance model, which is characterized by the special characteristics of environmental governance campaigns, environmental performance index assessments, and special management of fiscal funds. Although this kind of pressure-based governance system has made short-term changes in the quality of the atmospheric environment, it is difficult to assume the mission of long-term good governance of the atmospheric ecological environment. At the same time, it has also undergone multiple difficult tasks such as the legitimacy of power exercise, the convergence of local interests, and the safety of project operations. In order to eliminate the drawbacks of the pressure-based governance system, it is necessary to open up the bottom-up cooperation channels through fiscal and taxation optimization, so as to optimize the structure of the powers and responsibilities, give a role to policies, shape organizational capabilities and other logical approaches, so that the market' and the society's independent environmental protection actions can be brought nearer in line with the green interests, thus providing the instrumental value of financial and taxation policies and innovation.