跨部门合作:环境保护税征管合作机制研究

Cross-sector Collaboration: The Cooperation Mechanisms of Environmental Protection Tax Collection and Management

《环境保护税法》的出台和实施是中国税制绿色化进程的重要里程碑。环境保护税的计税依据不同于以往的会计核算,取而代之的是污染物的污染当量数、排放量和分贝数,这并非税务部门所擅长。基于整体政府理论的指引,环保税征管引入了长期承担环保监测和污染治理职能的生态环境部门,以弥补税务部门经验不足、工作能力受限的缺陷,希冀通过部门间合作提升环保税征管效率。然而,这是理想状态,实践中两部门功能定位不清、职责衔接不当、激励机制不足等合作征管模式的困难和障碍制约着环保税征收效果。围绕提升环保税征管质效的目标,中国环保税征管制度应当进一步明确税务部门和生态环境部门跨部门征管“合作”的平等定位,厘清部门基于“整体政府”效率目标应承担的征管职责,同时还应当通过规范环保税收入的归属和使用激发跨部门合作征管的积极性,形成科学、长效的环保税合作征管机制。

It is an important milestone of the greening tax systems in China that the Environmental Protection Tax Law has been employed and enforced.Differing from the financial accounting in the past,the taxation basis for the environmental protection tax is the pollution equivalents,pollutant discharges and decibels,which the taxation authority cannot deal with efficiently.Based on the theory of holistic government,the ecology and environment authority,which has undertaken the duty of environmental monitoring and pollution abatement for a long time,was introduced into the tax collection and management for the purpose of overcoming the inexperience and poor performance of hte taxation authority,improving the efficiency of environmental protection tax collection and management through cross-sector collaboration.However,that is an ideal state.In fact,the difficulties and obstacles in the mode of cooperation in tax collection and management between the two authorities has restricted the effect of environmental protection tax,such as unclear functional division,inappropriate duty coordination and lack of incentive mechanism.To achieve the goal of enhancing the quality and effectiveness of tax collection and management,the system of environmental protection tax collection and management should specify the equal status of the taxation authority and the ecology and environment authority in the cooperation,clarify their respective responsibilities based on the goal of efficiency of a holistic government,and establish the scientific and long-term mechanism for environmental protection taxation by regulating the distribution and use of revenues and stimulating the enthusiasm for cross-sector collaboration.