环境保护税绿色创新激励规则的改进——基于产品绿色创新的视角

On Improvement of Green Innovation Incentive Rules of Environmental Protection Tax: From Perspective of Product Green Innovation

现行《环境保护税法》对生产经营者的绿色创新具有激励作用,但基于对绿色创新的类型化分析,环境保护税的激励规则目前只能对生产经营过程中的绿色创新有激励作用,尚不能激励生产经营结果的绿色创新。产品作为生产经营结果,其绿色创新有"避免、再利用、物质回收、能量回收、处理"五个环节,其中对"避免"与"再利用"环节的激励目前处于法律规则缺乏的状态。《环境保护税法》从立法内容上对此作出回应,具备理论正当性和可操作性。在具体制度设计方面,应采取鼓励性规则进行激励,而不宜采取增加征税环节的制度设计路径;采取申报与核定结合的退税路径,建立产品生命周期污染当量统计和评价机制;探索、设计更细致的激励阶梯减税规则,并稳步调整税收激励规则,以适应绿色创新的渐次发展。

China’s current environmental protection tax law has an incentive effect on the green innovation of producers and operators.The analysis to the type of current green innovation,however,reveals a constrained effect only in the process of production and operation,but not in production and operation results.The green innovation of product,as a result of production and operation,consists five links:avoidance,reuse,material recycling,energy recovery and treatment.Among them,the incentives to"avoidance"and"reuse"are in absence of legal rules.In this regard,it is justified and operable to regulate incentives with environmental protection tax law.In terms of specific system design,we should involve more incentives rather than increasing tax collection links;adopt a tax refund path combining declaration and verification to construct the statistical and evaluation mechanism of pollution equivalent in product life cycle;explore and design more detailed tax reduction rules for incentive cascade;and steadily adjust the tax incentive rules to adapt to the gradual development of green innovation.Therefore,the legal function of environmental protection tax rules can be further explored.