我国废气排污费改税问题探析

Analysis on Issues Related to the Tax Reform of Exhaust Sewage Charges in China

目前,我国的空气污染十分严重,环境压力越来越大,已成为亟待解决的重大问题。废气排污费制度作为主要管制废气排放的经济手段,其征收标准偏低,缺乏强有力的法律保障,已经难以适应大气污染防治紧迫性的客观需求。尽管我国有许多不同种类的废气排污收费项目,但由于其征收标准远远低于治理污染的成本,因此在现实中难以有效发挥降低污染、筹集治污资金的作用。鉴于此,在分析我国废气排污制度实施现状的基础上,指出其存在的问题并对废气排污费改税的可行性进行探析,并提出我国废气排污费改税的实施建议。

At present,air pollution in China has been rather serious and environmental pressure is more and more large which has been a very urgent problem.As an economic instrument which is mainly used for controling exhaust emission,emissions fee system on exhaust gas has a low levy standard and lack a strong legal protection which has been difficult to adapt to the objective demand of air pollution prevention.Although there are many different kinds of effluent charging items in China,since its levy standard is way below the cost of cutting pollution,it is of little use in reducing the pollution and raising the funds for pollution treatment.Given this,on the basis of analysing the current situation of exhaust emission system in China,this paper points out the present problems and makes exploration on tax reform of exhaust sewage charges,and finally,puts forward some construction suggestions about the tax reform of exhaust sewage charges.