民族地区环境税收问题研究：效应评价、政策模拟与实施路径

发布时间：2018-03-10 10:30

本文选题：民族地区　切入点：环境税　出处：《宁夏大学》2017年博士论文　论文类型：学位论文

【摘要】：环境是人类生存和发展的根基,也是经济系统的源泉。从国内外经济社会发展的经验来看,环境税费政策对生态环境保护和资源永续利用有很大影响。生态环境具有公共物品的性质,加大财政投入,统筹资金用于环境基础设施建设和生态治理与修复是政府应承担的职责。民族地区既是自然资源比较富集的地区,也是生态环境十分脆弱的地区。民族地区在经济发展的同时面临着双重挑战:一方面要适应经济增长新常态背景,加快经济发展方式转变;另一方面要强化污染防治,维护生态平衡,走生产发展、生活富裕、生态良好的文明发展的道路。因此,一系列深化生态文明体制改革的战略部署和制度设计对解决我国少数民族地区生态环境问题具有重要意义。基于民族地区资源富集区、生态功能区的现实条件,本文运用规范分析、统计描述、面板回归、税收CGE模型和层次分析方法,从局部均衡研究视角延伸至一般均衡系统,对民族地区环境税费政策的现状、实施效果及存在的问题进行分析,在以宁夏回族自治区为对象开展环境税收效应政策模拟的基础上,结合研究结果提出民族地区环境保护税的实施路径及配套措施。根据上述研究脉络,本文主要研究了以下问题:我国目前使用的环境政策工具类型及特征有哪些;民族地区现行的环境税费政策的内容及实施现状;当前民族地区环境质量处于什么水平,环境税费政策在民族地区的实施效果及存在的问题;在现有基础上征收环境保护税会对民族地区的宏观经济及整体福利有何影响;民族地区应当做怎样的制度安排从而和国家环境税收顶层设计相衔接,最终实现生态与经济同步发展。民族地区环境税收收入在十年间总体增长较快,民族地区环境税负始终高于东南沿海地区,作为资源输出型地区因此承担更高的生产成本;民族地区环境费收入由各级政府支配用于各地区的环境保护支出项目,自2005-2015年间各地区政府筹集环境保护费规模增长了11.5倍,环境税收超经济增长的情况一直存在。从民族地区环境税与民族地区经济增长之间的关系看,环境税收并未抑制民族地区的经济增长,对民族地区环境治理起到了一定的治理作用,但距离民族地区生态文明建设的总体目标还有差距。具体表现在四个方面:一是环境税费并存使得污染治理出现隐形漏洞;二是环境税收体系不完善导致环境保护职能偏离;三是环境税费归属划分无法满足环境治理需求;四是环境税费政策与其他政策的协调性有待增强。以宁夏为例对环境保护税征收的政策模拟结果显示:征收环境保护税对宁夏回族自治区的宏观经济影响程度不同。征税使得被征税行业劳动力要素价格下降,但推动CPI指数上涨趋势明显。税率越高对污染行业产出规模的抑制作用越显著,征收环境保护税在减少污染行业产出规模的同时可以增加地区居民福利。这个结果表明了在该地区开征环境保护税一方面增加了行业污染成本,使得污染的外部成本内在化;另一方面实现了地区消费者的福利的增加,证明该地区环境税“双重红利”存在。本文按照先易后难、过程优化、逐步推进的实施战略提出了民族地区环境税的征收的实施路径和支撑体系。首先,按照税收法定、效率、公平、稳定的原则确定构建民族地区环境税收政策总体框架。选择独立与融入相结合的环境税模式,按照近期和中长期实施路线图,在征管方式、技术支持能力、部门协调配合、税收收入使用、配套政策法规方面为环境税征收做好准备。其次,民族地区环境税收政策的目标是要实现生态环境质量总体改善。在这个总体目标的指引下,需要通过污染物排放总量减少、生产和生活方式绿色、生态安全屏障基本形成等多个目标共同实现。突出民族地区特有的环境问题对现行环境税收政策进行优化。主要有五方面建议:一是与全国同步征收独立环境保护税,明确环境治理目标,并从纳税主体和征收程序上做好排污费向环境保护税平稳过度的配合与衔接工作。二是重构资源税费政策维护民族地区生态安全。在环境保护税平稳开征后,应针对民族地区中重点生态区试点进一步扩大征税范围,试点征收生态保护税。三是绿化现有税制,优化环境保护技术创新优惠政策。四是科学测算和合理确定环境税种的税率水平,维持环境税收总体税负稳定减少改革阻力。最后,建议构建民族地区征收环境税的支撑体系。合理行使国家赋予民族地区的税收立法权做好民族地方环境税收制度的立法衔接。落实环境保护税法中的要求,构建环境税征管部门协调配合机制,实施多方共赢的环境保护税征收模式。提升多部门协同配合的环境保护税征管能力,推进环境保护税大数据征管。构建环境保护税征管过程中的权责机制,从国家层面的实施细则中落实税务部门的税收核定权,对征税主体中相互配合核查的权责机制进行完善。健全环境公共财税政策协调体系,形成与地区财力相适应的环境事权制度安排。
[Abstract]:Environment is the foundation of human survival and development, is the source of economic system. From the domestic and foreign economic and social development experience, environmental tax policy on the ecological environment protection and sustainable utilization of resources has a great influence. The ecological environment has properties of public goods, increase financial input, overall funding for environmental infrastructure construction and ecological remediation is the government's responsibility. The area is relatively enriched in natural resources in minority areas, is also the fragile ecological environment area. At the time of economic development in ethnic areas is confronted with double challenges: to adapt to the economic growth of the new normal background, accelerate the transformation of economic development; on the other hand, to strengthen pollution control, maintain ecological balance and take the development of production, affluent life, civilization development and ecological good roads. Therefore, a series of ecological civilization deepen reform strategy of the Department The Department and the system design is of great significance to solve the ecological environment in the minority areas of China. Ethnic regions in resource rich region based on the practical conditions of ecological function areas, this paper uses normative analysis, descriptive statistics, regression method, analysis of the CGE model and the level of tax, from the Perspective of partial equilibrium extends to general equilibrium system, the status of environmental tax policy in ethnic regions, the implementation effect and the analysis of existing problems, in order to the Ningxia Hui Autonomous Region as the object to carry out the effect of tax policy environment based on the model, combined with the results of the study provided national regions environmental protection tax implementation path and supporting measures. According to the above research, this paper mainly studies the following questions: what are the environmental policy the types of tools and features used in our country at present; the environmental tax policy in ethnic areas and the contents of the current national implementation status; What is the level of environmental quality, the effect of environmental tax policy in minority areas and the existing problems; on the basis of the existing environmental protection tax levy will have any effect on the macro economy in ethnic areas and welfare; minority areas should do what institutional arrangements from the State Environmental Tax and top-level design convergence, and ultimately the simultaneous development of ecology and economy. Environmental tax income in minority areas in ten years overall growth, environmental tax in minority areas is always higher than that of the southeast coastal areas, as in resource oriented regions and therefore bear higher production costs; environmental fee income in minority areas dominated by all levels of government for environmental protection expenditure of each region, since 2005-2015 years in all areas the government to raise environmental protection fee of 11.5 times the growth in the size of environmental tax than economic growth has been the situation. From the National Region The relationship between economic growth and tax environment in ethnic areas, minority areas environmental tax has not inhibit economic growth, to the governance effect on environmental governance in minority areas, but the distance of ecological civilization construction in minority areas of the overall goal and the gap. In four aspects: one is environmental pollution taxes andfees makes appear invisible loopholes; two is the environment tax system imperfect environmental protection function deviation; three is the environmental tax jurisdiction can not meet the needs of environmental governance; four is the coordination of environmental tax policy and other policy needs to be enhanced. In the case of Ningxia on environmental protection tax policy simulation results show that the macroeconomic impact of environmental protection tax levy the Ningxia Hui Autonomous Region to different degree. The tax tax industry labor factor price decline, but to promote the CPI index rose tax trend is obvious. The higher the rate of the more significant inhibitory effect on the output scale of polluting industries, environmental protection tax levy increase residents' benefits in reducing pollution and industry output scale. The results show that it can increase the cost of industry pollution in a tax on the environmental protection in the region, so that the internalization of external costs of pollution; on the other hand to achieve the increase in consumer welfare, environmental tax "to prove the existence of the double dividend." according to the easy to difficult, process optimization, the implementation of the strategy of gradually promote the proposed national regions environmental tax implementation path and supporting system. First of all, in accordance with the statutory tax, efficiency, fairness, stability of the principles established national regions environmental tax policy framework. The environmental tax model and independent into combination, according to the recent and long-term implementation of the road map, in the collection, technical support Ability, coordination department, tax revenue, supporting policies and regulations to prepare for the environmental tax. Secondly, environmental tax policies in minority areas to achieve the overall goal is to improve the quality of the ecological environment. In this overall goal under the guidance of need through the pollutant emission reduction, green production and lifestyle, ecological security barrier the formation of a common object. The current tax policy environment to optimize the environment highlighting unique ethnic regions. There are five main recommendations: first, environmental protection and independent national synchronization levy environmental management objectives, clear, and from the main tax collection procedures and make sewage charges to the environmental protection tax with a smooth transition with the convergence work. Two is the reconstruction of resources tax policy to maintain the ecological security in ethnic minority areas. The environmental protection tax levy should be smooth, in the minority areas In the key ecological areas to further expand the pilot scope of Taxation, tax levy pilot ecological protection. The three is the existing green tax system, optimize the preferential policies of environmental protection technology innovation. The four is the scientific calculation and determine environmental taxes to maintain the level of environmental tax to reduce the overall tax burden stable reform resistance. Finally, suggestions on constructing the support system in the minority areas on environment tax legislation. Reasonable exercise of national minority areas to give tax legislative power to local national environmental tax system. The implementation of the environmental protection law of the requirements of constructing the environmental tax collection departments coordination and cooperation mechanism, environmental protection tax collection mode to implement the win-win situation. Environmental protection tax collection and management to enhance the ability of multi sectoral coordination, promote the environmental protection tax collection responsibilities. Big data mechanism construction of environmental protection in the process of tax collection, the detailed rules for the implementation of the national level came from In fact, the tax authority of the tax department will improve the power and responsibility mechanism of the mutual coordination of the tax entities, improve the coordination system of environmental public finance and taxation policy, and form an environmental right system arrangement adapted to the local financial resources.

【学位授予单位】：宁夏大学
【学位级别】：博士
【学位授予年份】：2017
【分类号】：F812.42

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