摘要
生态文明建设表现为环境善治的塑造过程,离不开政策理性设计和环境合作共治的善政引导。环境税是国家创新环境政策和重构环境伙伴关系的制度产物,其实效效果取决于税制的科学设计、税权的自主实施和税政的环境优化。我国环境税法设计以践行税收法定和地方自主双重原则为出发点,赋予了地方较大的征管自主权和完全的收益自主权,但在后续实施阶段,存在着如何将地方的财政自主权力与环境善治目标严密契合的问题。以地方的现实运作来看,一方面地方在具体税额确定、环保标准设定以及应税污染物项目数增加等方面享有自主决定权,但该项权力行使要么处于静默状态,要么潜藏隐性风险。如在具体税额确定问题上,一些地方根据本地实际要么对特定污染物加以从重征收,要么实行区域内分类、分档征收,要么采取渐进性加重征收的模式,难以规避地方之间的邻避政策效应。另一方面,环境税收入全部归属地方,但大部分省级政府仍保留一定的环境税收入,呈现出倾斜共享、平均分配以及纯地方所有三种收入划分模式,而且现有的环境财政专项资金管理模式也存在一定弊端。本文认为,良好的环境税制度应秉承"环境善治"而非"财政增收"的立税初心,遵从环境税的税收机理和税权效能。高效的环境税实施机制应协调好"规制自主"与"财政自主"的功能向度,处理好"地方自主"与"中央集权"的关系,促成自主权能充分的地方与监管协调有力的中央的合作治理。优质的环境税外联环境应明确政府间事权与支出责任,促成整体税制的生态化转型,在法域范围内实现财税体制与生态体制二元改革的协同化和整合性。
The construction of ecological civilization is characterized by the shaping process of environmental good governance,which cannot be separated from the good governance guidance of policy rational design and environmental cooperation and governance.Environmental tax is the institutional product of the national innovation environmental policy and the reconstruction of environmental partnership.The effectiveness of the tax depends on the scientific design of the tax system,the independent implementation of tax rights and the environmental optimization of tax administration.The design of China s environmental tax law is based on the practice of the dual principles of taxation and local autonomy,and gives local greater autonomy in collection and management and full autonomy of income.However,in the subsequent implementation stage,we are confronted with the problem of how to closely integrate local financial autonomy with environmental good governance.On the one hand,in terms of the actual operation of the locality,the locality has the discretion to determine the specific tax amount,the setting of environmental protection standards,and the increase in the number of taxable pollutants,but the exercise of this power is either in a silent state or hidden risk.For example,when deciding the specific tax,some localities may levy specific pollutants according to local conditions,or carry out regional classification,sub-class levy,or adopt a progressive increase and levy mode,and it is difficult to avoid the avoidance between localities.On the other hand,environmental tax revenues all belong to the localities,but most of provincial governments still retain certain environmental tax revenues,reflecting three income classification models of oblique sharing,average distribution,and all local income sharing.Besides,there are some shortcomings in the management mode of the current special funds for environmental finance.This paper believes that a good environmental tax system should adhere to the‘environmental good governance’rather than‘financial income increase’taxation,and comply with the taxation mechanism of environmental tax and tax efficiency.The efficient environmental taxation implementation mechanism should coordinate the functional orientation of‘regulatory autonomy’and‘financial autonomy’,make balance between‘local autonomy’and‘centralization’,and promote the central and regulatory coordination with sufficient autonomy.The smooth environmental tax outreach environment should clarify the intergovernmental responsibility and expenditure responsibility,promote the ecological transformation of the overall tax system,and realize the synergy and integration of the dual reform of the fiscal and taxation system and the ecological system within the jurisdiction.
作者
侯卓
黄家强
HOU Zhuo;HUANG Jia-qiang(Law School,Zhongnan University of Economics and Law,Wuhan Hubei 430073,China)
出处
《中国人口·资源与环境》
CSSCI
CSCD
北大核心
2019年第2期25-33,共9页
China Population,Resources and Environment
基金
湖北省技术创新专项软科学研究项目"湖北省供给侧结构性改革的税法促进机制研究"(批准号:2018ADC065)
关键词
环境税法
财政自主
环境善治
法域协调
environmental tax law
financial autonomy
good environmental governance
legal coordination
