财税法视野下我国大气污染治理的政府间分配机制研究

发布时间：2018-02-28 10:59

本文关键词： 大气污染治理环境税财政事权与支出责任生态税法大气污染防治补偿机制　出处：《阅江学刊》2016年06期 　论文类型：期刊论文

【摘要】：目前,我国在大气污染治理方面尚未取得理想效果,从根本上说,是中央与地方间财权与财政事权不匹配所导致的。我国几乎所有的关于大气污染治理的法律法规都将大气污染治理事权交给地方政府,对地方政府相应的财权却鲜有提及。现阶段,中国在大气污染治理工作中,中央和地方的财权事权分配可以采取先分配事权,再匹配财权的方法。大气污染治理相关法律应立足于可持续发展观,构建生态税法的观念基础。在征收环境税时,应遵循分权治理的原则,构建中央和地方的两级环境税收体系。大气污染防治补偿机制必须明确补偿主客体、补偿标准和补偿方式。借助预算法,促进财权和事权在政府间的法治化分配。合理确定政府间的财政转移支付额度,保证欠发达地区的政府能够提供足够的大气污染治理资金。
[Abstract]:At present, China has not achieved ideal results in the field of air pollution control. Fundamentally speaking, This is the result of the mismatch between the central and local financial and administrative powers. Almost all the laws and regulations on the control of air pollution in China hand over the right to control air pollution to local governments. There is little mention of the corresponding financial rights of local governments. At this stage, in China's air pollution control work, the central and local governments can adopt the first allocation of financial rights and powers. The relevant laws of air pollution control should be based on the concept of sustainable development and construct the conceptual basis of ecological tax law. When collecting environmental tax, the principle of separation of powers should be followed. The mechanism of air pollution prevention and compensation must make clear the compensation subject and object, the compensation standard and the compensation method. With the aid of the budget law, the system of environmental taxation at the central and local levels should be constructed. To promote the distribution of financial power and administrative power between governments by law, to rationally determine the amount of fiscal transfer payment between governments, and to ensure that the governments in less developed areas can provide sufficient funds for the control of air pollution.
【作者单位】：中共中央党校;
【分类号】：D921;F812;X51

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