我國環境保護的財政政策研究

中文摘要

自改革開放以來，我國經濟保持高速發展，成為世界上增速最快的國家。伴隨著經濟穩定持續增長，人們生活條件不斷改善，我國國家綜合實力迅速提高，在世界上影響力與日俱增。但是，這種經濟成長是以粗放型的增長方式作為代價的，這也是我國生態環境破壞嚴重、資源消耗巨大的直接原因。如何正確處理經濟成長和環境保護之間的關係，成為我們迫切需要解決的問題。本文對完善我國環境保護的財稅政策問題進行了研究。這種研究主要是從四個方面展開的：環境保護預算支出問題、環境保護專項基金問題、環境保護轉移支付問題、環境保護稅收政策問題。從這四個著眼點出發，分別闡述了環境保護財稅政策存在的理論基礎，我國環境保護財稅政策發展演變的過程以及存在的問題，然後介紹了國外已開發國家在這四個方面進行實踐的經驗，最後提出完善我國環境保護財稅政策的總體思路。一、財稅政策支持環境保護的理論分析。明確環境保護的內涵和公共性、外部性、階段性這三個特徵，提出財稅政策支持環境保護的現實意義，有利於建立促進環境保護的長效機制，有利於國家節能減排目標的順利實現，符合國際財稅制度的發展潮流。最後分析了財稅政策在環境保護中的功能，主要有最佳化資源配置功能、激勵功能、約束功能、籌資與投資功能。二、國外環境保護財稅政策實踐的經驗啟示。從環境保護預算支出、環境保護專項基金、環境保護轉移支付、環境保護稅收政策四個方面介紹了已開發國家的實踐做法，主要有美國、法國、英國、德國、日本等國家的具體的政策方案。在此基礎上總結出對我國的啟示：建立科學合理、透明規範的轉移支付制度體系；普遍建立國家環境基金和專項基金；財政預算支出是環保事業發展的重要保障；形成以能源稅為主體的綠色稅收體系；充分體現“污染付費”和“消費付費”原則，推行稅負整體穩定政策。三、我國環境保護財稅政策的實證分析。闡述了我國環境保護財稅政策發展的歷史沿革，並對環保財稅政策的現狀進行了分析，最後指出我國環境保護財稅政策存在的問題在於環保財政投入總量不足、結構不夠合理、資金使用效率不高、支出尚不穩定；環境保護專項資金缺乏有效的整合、缺乏長期統籌考慮、缺乏有效的監管；未將環境保護作為財政轉移支付的重要因素、中央對地方的環保轉移支付不足；完善的環境稅收體系尚未建立起來，相關稅種對環境保護的激勵作用不足等等。四、完善我國環境保護財稅政策的對策建議。首先闡述了我國環境保護財稅制度改革已經具備良好的基礎，並進一步提出環境保護財稅制度改革的基本原則、主要關注點和目標。最後從環境保護預算支出、環境保護專項基金、環境保護轉移支付、環境保護稅收政策四個方面詳細提出了具體的方案和內容。

外文摘要

Since the carrying out of the reform and opening up policy, China''s economy has maintained rapid development, it has become the world''s fastest growing country. Along with the stable and sustainable economic growth, people''s living conditions continue to improve. The comprehensive strength of the country rapidly improve and it''s growing international influence in the world. But China''s extensive economic growth mode is the mode of economic growth-oriented. This is the direct causes of China''s serious ecological environment destruction and huge resource consumption. How to correctly handle the relationship between economic growth and environmental protection becomes our urgent need to solve the problem. This paper studies how to improve the fiscal and taxation policy of environmental protection in China. This study is mainly from four aspects: fiscal expenditure on environmental protection, environmental protection special fund , environmental protection transfer payment and environmental protection tax policy issues. Starting from the four points, the paper respectively explains the basic theory of the existence of environmental protection fiscal and tax police. And it describes the development process of Environmental protection fiscal and tax police in China, then introduces the practice experience of foreign developed countries, and finally proposed the general ideas to improve environmental protection fiscal and tax police in china. First, theoretical analysis of fiscal and tax policy supporting environmental protection . Clearing the three characteristic and connotation of environmental protection and put forward practical significance of fiscal policy to support environmental protection. That is conducive to the establishment of long-term mechanism to promote environmental protection, beneficial to the successful realization of the national energy-saving emission reduction targets, in line with the development trend of international tax system.Finally, the paper analyzes the functions of fiscal and taxation policies in environmental protection, mainly to optimize the allocation of resources function, constraint function, financing and investment function. Sencond, the experience and Enlightenment of foreign environmental protection fiscal and tax policy practices. From the fiscal expenditure on environmental protection, environmental protection special fund , environmental protection transfer payment and environmental protection tax policy, this paper introduces the developed countries practice, mainly British, French, America, Germany,Japan and other countries of the specific policies. On the basis , summing up the enlightenment to our country: to establish the reasonable transfer payment system; establishment of national environmental funds and special funds; budget expenditure is an important guarantee for environmental protection career development;the formation of energy tax as the main body of the green tax system; fully embodying the "pay for the pollution " and "consumer payment" principle to the implementation of the overall Stabilization policy of tax burden. Third, an empirical analysis on environmental protection fiscal and tax police in china. Describing the historical evolution of environmental protection fiscal and tax police in china and analyzing the status quo of environmental taxation policy. Finally, pointing out the existing problems on environmental protection fiscal and tax police in china. That is lack of Environmental protection total financial input, unreasonable financial investment structure and inefficient use of financial funds, expenditure is not stable; environmental protection special funds are lack of effective integration, the lack of long-term consideration, the lack of effective supervision; not making environmental protection as financial transfer payment of the important factors, the central government to the local environmental protection transfer payment is not enough; perfect environmental tax system has not been established, incentive effect of related tax on the environmental protection is insufficiency. Fourth, some suggestions to improve environmental protection fiscal and tax police in china. First elaborated the environmental protection fiscal and tax system reform in China already has a good foundation, and then put forward the basic principles, mainly concerns and goals. Finally, put forward the concrete scheme and content from the environmental protection expenditure budget, enviromental protection special fund ,transfer payment, environmental protection tax policy these four aspects . Key Words: Environmental Protection, The Fiscal and Taxation Policy, Fiscal Expenditure,Transfer Payment, Tax Policy

我國環境保護的財政政策研究

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