财税与公共管理学院知识库

  我国已正式宣布要在2030年前完成“碳达峰”，2060年前实现“碳中和”，这显示出我国对生态环境的重视。面临着复杂的国际及国内形势，十九届六中全会继续强调生态文明建设是关乎中华民族永续发展的根本大计。近年来，我国在生态环境治理方面采取了多项措施，也取得了一些成效，但是治理环境并不是一蹴而就的，要在不断完善中逐步与国内经济社会发展相适应。考虑到税收本身具有调节功能，可以利用其强制性、固定性等特征规制排污者减少污染物排放，因此，作为我国第一部绿色税种，环境保护税于2018年1月1日正式开征，其在改善环境方面发挥了绿色作用，同时有利于配合消费税、资源税等绿色税种共同发挥作用，构建绿色税收体系，还可以促进污染企业转变发展方式进行核心技术的转型升级。鉴于中国环境保护税法迄今仅实施四年多时间，征收时间与发达国家相比征收时间较短，税种设计与征收制度不完善，很难最大限度地实现环境保护税的绿色功能。因此，研究和完善中国环境保护税改革的具体措施，十分必要。

  基于此背景，本文从实证研究出发，总结排污费与环境保护税差异并且借鉴国际经验，对环境保护税开征前后的绿色效应进行比较研究。在分析环境保护税的相关理论和我国环境保护税现状及规模的基础上，利用2010年～2020年我国30个省（市、自治区）的排污费与环境保护税收入，构建含有虚拟变量的固定效应模型实证检验了环境保护税作用于工业废水、工业废气、工业固体废弃物的绿色效应，并将环境保护税与排污费的绿色效应进行对比，检验环境保护税征收的绿色效应，结果显示环境保护税整体上发挥了一定的绿色效应，可以减少“工业三废”的排放，尤其是“费改税”后，环境保护税对工业废水和工业废气的绿色效应更加明显。基于实证结论，从四个方面提出完善我国环境保护税发展的建议。首先，优化制度方面，优化环境保护税税率结构、适当扩大征税范围、提高税额标准。其次，提高征管效能方面，加强税务部门及其他部门的联系，协同治理。再次，税款专款专用方面，将专项资金用于环境保护，设立专项资金或环保基金，明确制定统一的资金使用方向。最后，营造环境保护税绿色发展的良好环境，为环境保护税的绿色效应提供保障。

     China has officially announced that it will complete the "carbon peak" by 2030 and achieve "carbon neutrality" by 2060, which shows that my country attaches great importance to the ecological environment. Facing the complex international and domestic situation, the Sixth Plenary Session of the 19th Central Committee continued to emphasize that the construction of ecological civilization is the fundamental plan related to the sustainable development of the Chinese nation. In recent years, my country has taken a number of measures in ecological environment governance and achieved some results, but environmental governance is not achieved overnight, and must be gradually adapted to domestic economic and social development through continuous improvement. Considering that the tax itself has an adjustment function, it can use its mandatory, fixed and other characteristics to regulate polluters to reduce pollutant emissions. Therefore, as the first green tax in my country, the environmental protection tax was officially levied on January 1, 2018. It has played a green role in improving the environment. At the same time, it is conducive to cooperating with green taxes such as consumption tax and resource tax to play a role in building a green tax system. It can also promote polluting enterprises to change their development methods and transform and upgrade their core technologies. In view of the fact that China's environmental protection tax law has only been implemented for more than four years, the collection time is shorter than that of developed countries, and the tax design and collection system are not perfect, so it is difficult to maximize the green function of environmental protection tax. Therefore, it is very necessary to study and improve the specific measures of China's environmental protection tax reform.

    Based on this background, this paper starts from empirical research, summarizes the difference between sewage charges and environmental protection tax, and draws on international experience to conduct a comparative study on the green effect before and after the introduction of environmental protection tax. On the basis of analyzing the relevant theories of environmental protection tax and the current situation and scale of environmental protection tax in my country, using the pollution discharge fees and environmental protection tax income of 30 provinces (cities and autonomous regions) in my country from 2010 to 2020, a fixed fixed variable containing dummy variables is constructed. The effect model empirically tests the green effect of environmental protection tax on industrial wastewater, industrial waste gas, and industrial solid waste, and compares the green effect of environmental protection tax with sewage charges to test the green effect of environmental protection tax. On the whole, the protection tax has exerted a certain green effect, which can reduce the discharge of "three industrial wastes", especially after the "fee-to-tax", the green effect of the environmental protection tax on industrial wastewater and industrial waste gas is more obvious. Based on the empirical conclusions, this paper puts forward suggestions for improving the development of environmental protection tax in my country from four aspects. First of all, in terms of system optimization, optimize the structure of environmental protection tax rates, appropriately expand the scope of tax collection, and raise the tax amount standard. Secondly, to improve the efficiency of collection and management, strengthen the connection between the taxation department and other departments, and coordinate governance. Thirdly, regarding the special use of tax funds, special funds are used for environmental protection, special funds or environmental protection funds are established, and a unified direction for the use of funds is clearly formulated. Finally, create a good environment for the green development of environmental protection tax to provide protection for the green effect of environmental protection tax.