防治大气污染的财税法对策

发布时间：2018-02-05 05:23

  本文关键词： 大气污染治理 财税法 事权 财权　出处：《理论视野》2016年10期 　论文类型：期刊论文

【摘要】：财税法视野下大气污染治理破解的关键在于理顺中央和地方的事权和财权。基于事权和财权在政府间分担的理论和实践,可行的推进思路为先分配大气污染治理事权,再匹配大气污染治理财权。大气污染治理作为一种典型的公共产品应当由政府提供。基于该公共产品的特点,由地方政府承担主要的供给责任具有更高效率。同时,由于该产品存在强烈的跨地区外溢性,中央政府也必须参与该公共物品的提供。与此相适应,应通过完善税权分配以及财政转移支付制度,提供与央地政府间事权匹配的财权作为物质保障。
[Abstract]:The key of air pollution control in the view of fiscal and taxation law is to straighten out the administrative power and financial power of the central government and the local government, based on the theory and practice of the sharing of the administrative power and the financial power among the governments. The feasible idea is to allocate air pollution control power first and then match the financial power of air pollution control. Air pollution control as a typical public goods should be provided by the government. Based on the characteristics of the public goods. It is more efficient for the local government to assume the main supply responsibility. At the same time, due to the strong cross-regional spillover of the product, the central government must also participate in the provision of the public goods. Through perfecting the distribution of tax power and the system of fiscal transfer payment, we should provide the financial power matching with the central and local governments as material protection.
【作者单位】： 中央党校政法教研部;
【分类号】：D922.22
【正文快照】： 近年来,大气污染特别是雾霾天气成为了每个中国公民最关切的问题之一,国家已竭尽各种方法治理大气污染,但全国范围内的大气污染尚待根治。究其原因,除大气污染治理自身的艰巨性以外,中央政府和地方政府就该目标尚未达成一致目标也是一个重要原因;而目标的尚未统一又源于中央政，

本文编号：1492243