环境保护税实施两周年评估和制度完善建议

An Evaluation of Environmental Protection Tax at Two-Year Anniversary and Improvement Suggestions

环境保护税作为现代环境治理的重要经济政策工具,应在打赢污染防治攻坚战和推动生态环境质量持续好转的重点任务上发挥重要作用。本报告对环境保护税两年来的实施情况和效果进行了初步评估。总体来看,2018年以来环境保护税实施较为平稳,实现了从排污费到环境保护税的制度转换,收入稳步增长,税收约束和激励作用逐步显现,基本取得了预期效果。但是,当前环境保护税在征收范围、税率水平和结构、税收优惠、纳税主体认定、征管机制、技术保障、部门协作机制等方面仍存在不少问题,本报告对此提出了相应的政策建议,包括:尽快将VOCs排放纳入征收范围;取消对污水集中处理场所达标排放免税政策,改为适用统一的优惠政策;逐步提高法定税率水平,设定多档优惠税率档次;完善固体废物排放的制度规定和征管机制;明确建筑扬尘环境保护税征收对象认定和征管要求;完善污染物排放量监测体系,提高监测数据质量;进一步强化部门协作机制。

As an important economic policy tool for modern environmental governance,environmental protection tax should play an important role in winning the battle against pollution and promoting the continuous improvement of the quality of the ecological environment.This report provides a preliminary assessment of the implementation and effects of environmental protection tax over the past two years.Generally,environmental protection tax has been relatively well since 2018,and the expected results have basically been achieved.However,there are still many problems in environmental protection tax in terms of the scope of levy,tax rate level and structure,tax preferences,identification of taxpayers,collection and management mechanisms,technical guarantees,and departmental coordination mechanisms.In response to these issues,this report proposes corresponding suggestions for system improvement.