国外雾霾防治税收政策及启示

发布时间：2018-06-07 14:18

本文选题：雾霾防治 + 税收政策　；参考：《理论学刊》2015年12期

【摘要】：近年来,我国频繁遭遇严重的雾霾天气,影响范围将近一半的国土面积,特别是有十多个大中城市多次被严重的雾霾所笼罩。20世纪五六十年代,发达国家也经历过雾霾的集中爆发,但经过20多年税收、财政政策的综合治理后,雾霾天气已经非常少见。因此,正确选择、实施雾霾防治税收政策,构建可持续发展的雾霾防治税收政策体系,以实现雾霾的有效防治和经济社会的可持续发展,具有重要的理论与现实意义。通过对国外雾霾防治税收政策的考察发现,其主要手段有开征能源税、废气税、资源税以及机动车相关税种等,在税收优惠政策方面主要采取了直接减免税、投资抵免、加速折旧等政策措施。借鉴国外经验,我国应加大节能减排力度,尽快开征有利于降低废气污染的环境税,优化消费税、资源税和营业税等税收政策,加快实施雾霾防治的税收优惠、减免、差别税率等税收政策措施。
[Abstract]:In recent years, China has frequently encountered severe haze weather, affecting nearly half of the land area. In particular, more than a dozen large and medium-sized cities have been shrouded in serious haze many times in the 1950s and 1960s. Developed countries have also experienced a concentrated outbreak of haze, but after more than 20 years of tax and fiscal policy comprehensive management, haze weather has been very rare. Therefore, it is of great theoretical and practical significance to correctly choose and implement the tax policy of haze prevention and control, and to construct the system of haze tax policy for sustainable development so as to realize the effective prevention of haze and the sustainable development of economy and society. Through the investigation of the foreign haze prevention and cure tax policy, it is found that the main means are energy tax, exhaust gas tax, resource tax and motor vehicle related tax, etc. In the tax preferential policy, it mainly adopts direct tax reduction and tax exemption, investment credit, etc. Accelerate depreciation and other policy measures. Based on the experience of foreign countries, our country should increase energy saving and emission reduction, introduce environmental tax which is favorable to reducing exhaust gas pollution as soon as possible, optimize tax policies such as consumption tax, resource tax and business tax, and speed up the implementation of tax concessions and exemptions for haze prevention and treatment. Tax policy measures such as differential tax rates.
【作者单位】：北京师范大学教育学部;吉林省社会科学院城乡发展研究中心;
【基金】：国家社科基金项目“我国雾霾防治政策的供给演进、绩效测评与优化策略研究”(项目编号:14XGL004) 教育部人文社科基金项目“基于国外雾霾防治政策主要做法的我国雾霾防治政策优化策略研究”(项目编号:14XJC630002)的阶段性成果
【分类号】：F812.42;X51

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