关于协同推进排污许可制与环境保护税的思考

Thoughts on the Coordinated Promotion of Pollutant Discharge Permit System and Environmental Protection Tax

党的十九届四中全会明确了构建以排污许可制管理制度为核心的内容,以促进环境污染源监督管理体制的发展。这为排污许可证制度和各类环保管理体系相融合、为各项法律管理体系的统一协调明确了方向。本文在全面分析排污许可制和环境保护税现状、存在的新挑战基础上,从健全规章制度系统、构建协同激励机制、统一核算复核体系及大数据共享体系四大方面,阐述了排污许可制和环保税协调衔接工作相互协同的机制,使排污许可制和环保税在协同推进过程中充分发挥出最大效率;使企事业单位明确合理的污染物排放控制要求与预期,促进企业确立公正规范的环保执法规则与秩序,进一步降低企业污染物的排放量,提高企业的环境质量,并进一步完善绿色管理制度,促使企业形成人、自然与社会和谐发展的现代化建设新布局。

The Fourth Plenary Session of the 19th CPC Central Committee made it clear that the construction of the management system of pollutant discharge permit system is the core content,so as to promote the development of the supervision and management system of environmental pollution sources.This provides a clear direction for the integration of pollutant discharge permit system and various environmental protection management systems and the unification and coordination of various legal management systems.Based on a comprehensive analysis of the current situation and new challenges of the pollutant discharge permit system and environmental protection tax,this paper expounds the mechanism of coordination and connection between the pollutant discharge permit system and environmental protection tax from four aspects:perfecting the rules and regulations system,constructing the collaborative incentive mechanism,unified accounting review system and big data sharing system,let the pollutant discharge permit system and environmental protection tax give full play to their maximum efficiency in the process of coordinated promotion;clarify reasonable pollutant emission control requirements and expectations for enterprises and institutions,promote enterprises to establish fair and standardized environmental law enforcement,abide by rules and order,further reduce enterprise pollution emissions,improve enterprise environmental quality,further improve green management system guarantee,and promote a new layout of modernization construction for the harmonious development of enterprises,nature and society.