应对城镇化进程中大气污染的财政政策研究

发布时间：2018-01-16 19:25

本文关键词：应对城镇化进程中大气污染的财政政策研究　出处：《贵州财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：工业化的进程推动着经济高速地发展,但粗放型发展方式造成“雾霾袭城”现象频发;城乡二元结构要求不断加快城镇化的脚步、实现城乡一体化发展,而城镇规划建设与城镇居民生活均威胁着频临崩溃的大气生态环境;面对当前我国大气污染的现状:工业化带来的大气污染尚未得到有效治理、城镇化却又一步步加重着污染的程度,这要求我国政府要明确治理责任、提出治理方法并发布防范措施以有效干预大气中的市场失灵。本文在新型城镇化理念发展背景下,着重研究如何借助政府的财政政策并建立相应的配套措施来防范城镇化进程中的大气污染。首先对城镇化中大气污染的现状及成因展开分析,除工业污染外,城镇居民生活、机动车尾气、城镇规划建设等将成为新一轮大气污染物排放的主要源头,并通过实证模型对城镇化率与大气污染物排放量之间关系进行验证,结果显示:虽然曲线呈现的形状有差异,但当前均处于上升阶段,即随着城镇化率的提高、污染物排放量也会逐渐增长,大气污染程度就越严重;其次对防治大气污染的财政政策展开分析,现行政策对新污染源的产生抑制作用不明显、对已形成的大气污染治理成效差,具体表现为未设置专项环境税种、非税收入不规范、财政直接支出效率低、治理资金来源不足、政府绿色采购制度不完善等等均造成大气污染治理成效不明显。并进一步构建实证模型,把财政政策当做影响因素引入模型,分税收收入因子、环保支出因子两类,经验证:税收收入与环保支出均能够对大气污染物的排放形成抑制,且税收的作用更明显;最后结合规范分析与实证分析的结果提出了有效应对城镇化进程中大气污染的财政政策,在税收层面主要是完善现有税种,加快“费改税”的进程、开征独立的环境税;在财政支出方面则应合理划分中央与地方的治理责任、增加财政支出规模,引入民间资本、构建多层次资金供给体系,建立资金效率评价体系、提高治理资金的使用效率,规范政府绿色采购制度、引领绿色消费;同时建立相应配套措施:充分利用市场的排污权交易、建立区域联防联控机制、建立全国监测与公共监督平台等等。通过边治理边防范的途径来实现大气环境的改善、达到人与自然和谐发展的目标。
[Abstract]:The process of industrialization promotes the rapid development of economy, but the extensive mode of development causes the phenomenon of "haze attacking the city" frequently. The dual structure of urban and rural areas requires accelerating the pace of urbanization and realizing the development of integration of urban and rural areas, while urban planning and construction and urban residents' life both threaten the atmospheric ecological environment which is often collapsing. Facing the current situation of air pollution in our country: the air pollution brought by industrialization has not yet been effectively managed, but urbanization is aggravating the pollution level step by step, which requires our government to make clear the control responsibility. Put forward the governance methods and issue preventive measures to effectively interfere with the market failure in the atmosphere. This article in the new concept of urbanization development background. The emphasis is on how to prevent the air pollution in the process of urbanization with the help of the government's fiscal policy and the corresponding supporting measures. Firstly, the present situation and causes of the air pollution in the urbanization are analyzed, except for the industrial pollution. The life of urban residents, motor vehicle exhaust, urban planning and construction will become the main source of the new round of air pollutant emissions, and the empirical model to verify the relationship between urbanization rate and emissions of air pollutants. The results show that, although the shape of the curve is different, it is in the rising stage at present, that is, with the increase of urbanization rate, the pollutant emission will increase gradually, and the air pollution will become more serious. Secondly, the analysis of the financial policy to prevent and control air pollution, the current policy on the new sources of pollution is not obvious, the effect on the formed air pollution treatment is poor, the specific performance is that no special environmental tax has been set. Non-tax income is not standardized, the efficiency of direct fiscal expenditure is low, the source of governance funds is insufficient, the government green procurement system is not perfect, and so on, resulting in the effect of air pollution control is not obvious. And further build an empirical model. Fiscal policy as an impact factor into the model, tax revenue factor, environmental expenditure factor two categories, verified: tax revenue and environmental expenditure can inhibit the emissions of atmospheric pollutants. And the effect of tax is more obvious; Finally, combining the results of normative analysis and empirical analysis, this paper puts forward a fiscal policy to effectively deal with the air pollution in the process of urbanization. In the tax level, it is mainly to improve the existing tax categories and speed up the process of "fee to tax". Introduction of an independent environmental tax; In the aspect of financial expenditure, we should reasonably divide the responsibility of governance between central and local governments, increase the scale of fiscal expenditure, introduce private capital, construct a multi-level fund supply system, and establish a fund efficiency evaluation system. Improve the efficiency of governance funds, standardize the government green procurement system, lead the green consumption; At the same time, set up the corresponding supporting measures: make full use of the market emissions trading, establish a regional joint defense control mechanism. Establish the national monitoring and public supervision platform and so on. Through the control and prevention of the way to achieve the improvement of the atmospheric environment to achieve the goal of harmonious development between man and nature.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X51;F812.0;F299.21

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