区域差异对排污税费政策的影响分析及对策研究

随着我国进入新的发展阶段,特别是开始探索新的区域协调发展战略和加快推进形成全国主体功能区规划,区域差异性对我国的排污税费政策的影响会越来越明显,这将逐渐成为其环境规制效率提升的重要障碍之一。为了减小甚至消除这种区域差异性对排污税费政策的影响,本文从区域性这个角度出发,以排污税费标准的制定为切入点,以最优排污税费理论模型为基础,利用比较分析法,指出区域差异对我国现行的排污收费制度的消极影响是存在的这一客观事实,并对不同行政主体主导制定的税费标准的差异进行了分析。在此基础上,提出了完善我国排污税费政策的相关对策。指出排污税费标准不能高度统一,应研究探索区域划分机制,结合区域特征推行差别排污税费标准,以实现环境资源的充分利用和污染社会总成本的最小化;要建立动态的排污税费标准评估与调整机制,灵活地、适时地调整排污税费标准;同时,建立区域性的多主体协调机制,防范污染的区际转移,提高政策的有效性。

Research on Regional Difference’s Impact on Pollution Charge and Tax in China and the Countermeasures

The impact of regional difference on pollution charge and tax is becoming increasingly apparent in China as it enters a new stage of development,especially since the implementation of a new strategy of coordinated regional development and the introduction of the planning of main national functional areas;pollution charge and tax affected by regional difference will gradually be involved as one of the major obstacles which lower the efficiency of a region’s environmental regulation.This paper aims at finding countermeasures to minimize or even eliminate this impact.The analysis is based on the theoretical model of optional pollution charge and tax while the methodology of comparative study is applied.Focusing on the establishment of pollution charge and tax standards,the paper catches on the different pollution charge and tax standards under different administrations from regional perspective.It shows the fact that regional difference’s impact on current pollution charge and tax system in China is negative and analyzes the difference among different regional standards.On this basis,relevant countermeasures are proposed to improve pollution charge and tax policies in China.It is suggested that pollution charge and tax can’t be highly integrated;instead,different standards should be formulated in accordance with regional characteristics to fully utilize the environmental resources and minimize the total social cost concerning pollution.Meanwhile,it is necessary to establish a dynamic pollution charge and tax assessment and setting mechanisms to adjust the charge and tax standard in a right manner at a right time.Last but not the least,it is also imperative to establish a regional multi-agent coordination mechanism to prevent pollution from inter-district transference and improve the effectiveness of policies.