专栏导语

Introduction

随着政府工作报告2018和2019连续两年提到推进房地产税立法,房地产税的关注度持续提升。关于是否应该在全国范围内开征房产税、征收房产税的目的、开征后的影响等议题,学界和政界众说纷纭。住房持有者的纳税意愿如何?房地产税的实施会给居民的生活和消费带来哪些重要影响?这些现实问题是科学决策的前提,迫切需要学界从不同学科进行研究和探讨。

As am ajor institutional innovation in the field of Chinese environmental protection, the central environmental protection inspection has been carried out in-depth across the country. B ased on an analysis of its im plem entation, this study conducted d ife re n ce s-in -d iferen ces analysis to investigate the effect, if any , of inspection on air quality. It was found that the status and trends of air quality of inspected cities and neighboring non-inspection cities were very sim ilar, and the cross-regional flow of pollutants and spillover effects may exist. T herefore, the net effect of central environmental protection inspection was not significant. Although com pared with uninspected cities not adjacent to them, cities subject to the central environmental protection inspection had significantly reduced concentrations of PM10 , SO2, CO , and NO2, but the im pact on PM2. 5 and O3 pollutants was not significant. The control of secondary pollutants such as PM2. 5 and O3 is more com plicated and needs further attention. In addition, the im pact of different processes of the central environmental protection inspection on air quality was different. In the context of the extension of the national environmental supervision system from “ supervising enterprises” to “ supervising local governments ”, the paper expands our understanding of the implementation and effects of central environmental protection inspection as an innovation.