关于协同推进排污许可制与环境保护税的思考

党的十九届四中全会明确提出构建以排污许可制为核心的固定污染源监管制度体系,为推动排污许可制与各项环境管理制度衔接融合及各项法规制度的协同执法指明了作战的方向。本文在剖析排污许可制与环境保护税发展现状、面临的挑战基础上,从完善法律法规体系、建立协同作战机制、建立核算复核机制、建立大数据共享机制四个方面构建排污许可制与环境保护税衔接耦合机制,使排污许可制与环境保护税叠加在协同作战中发挥出最大效能,给企事业单位明确稳定的污染排放管控要求和预期、推动形成公平规范的环境执法守法秩序,减少污染物排放、改善环境质量、强化绿色体制保障,推动形成人与自然和谐发展的现代化建设新格局。

Study on the benefits of pollution discharge permit system and environmental protection tax

The 4 th Plenary Session of the 19 th CPC Central Committee clearly puts forward the construction of stationary pollution sources supervision system with pollutant emission permit system as the core,which promoted the integration of pollutant emission permit system and various environmental management systems,and directed the coordinated law enforcement of various laws and regulations as well.This article aims to analyze the present developmental situation and challenges of pollution discharge permit system and environmental protection tax,trying to construct coupling mechanism in four aspects:the perfection of laws and regulations system,establishing the cooperative mechanism,establishing the accounting review mechanism,and establishing the large data sharing mechanism,in order to play out the biggest effectiveness in cooperative engagement,provide enterprises and institutions with definite stable pollution control requirements and expectations,and promote fairness and standardization of environmental law enforcement.In this way,we can reduce the pollutant emissions,improve environmental quality,and strengthen the green system guarantee,and then work to create a new pattern of modernization featuring harmonious development between man and nature.