基于边际成本的地方环境保护税税率制定研究

我国自2018年1月1日起开征环境保护税,《中华人民共和国环境保护税法》授予地方政府适用税额和应税污染物项目数的调整权限。为推动地方环境保护税政策制定和出台,本文在对工业企业生产运营、污染物排放、污染治理设施运行数据调查分析的基础上,构建了一套"边际治理成本+调整系数"的地方环境保护税税政制定方法,用该方法计算了某地区水污染物环境保护税适用税额,并对环境保护税应税污染物项目数增加的必要性展开了探讨。计算结果显示,该地区工业企业水污染物边际治理成本为2.36元/污染当量,可制定水污染物环境保护税额为2.8元/污染当量,应税污染物项目数按照一类水污染物前五项、二类水污染物前三项征收为宜。

Study on the Method of Setting Tax Tate for Local Environmental Protection Tax Based on Marginal Cost

The Environmental Protection Tax Law of the People''s Republic of China has been put into action since January first 2018, and the local government is granted the right to adjust the amount of tax and items of taxable pollutants. In this paper, based on the investigation data analysis in terms of the manufacturing operation of enterprise, pollutant discharge and specialized facility, a series methods for the determination and adjustment of tax amounts for local environmental protection tax are come up with in order to calculate the tax amounts applicable to taxable water pollutants, and the necessity of the addition of tax items is also discussed on the basis of the local environment. In terms of the focused area in this paper, the results show that the marginal cost of the water pollution for the industrial enterprise totals 2.36 RMB per pollution equivalent and the tax amounts applicable for water pollution determines 2.8 RMB per pollution equivalent. And in accordance with the Environmental Protection Tax Law, the schedule of tax items for pollutants shall be subject to the former five materials of the Type 1 Pollutants and the former three materials of the Type 2 Pollutants.