关于环境保护税法(草案)几个问题的探讨

《环境保护税法(草案)》已经初次审议并公布草案全文征求意见,本文对草案中有关问题进行了探讨,期望这些建议能为修改法律草案条文提供参考。关于水污染物环境保护税的纳税人,建议按照直接向环境排放污水的企业事业单位和其他生产经营者、城镇污水集中处理设施、园区污水集中处理设施等三类区分;关于大气污染物、水污染物的征税范围与方法,建议近期将大气污染物中的重金属项目也纳入应税污染物,与水污染物征税范围保持一致,远期考虑与排放标准脱钩,重新审视、确定应税污染物的范围、筛选原则与当量值;关于综合利用固体废物征收环境保护税问题,建议对综合利用过程在满足环保标准要求条件下,免征环境保护税,而综合利用形成的原材料或产品则不适用本法。另外本文还提出了未来环境保护税应覆盖产品全生命周期的生产、使用、废弃等环节的观点。     

环境税与环保制度的协调

排污费改革为环境税是环境保护领域的重大课题,环境税开征必须充分协调好与环境保护制度之间的关系。为协调与环境污染总量控制等环境行政管控制度的关系,应注重加强环境税的合作征管和联合执法,为行政管控提供较为顺畅的信息机制。为协调与排污权交易等环境经济制度的关系,应加强成本效益分析,妥善分配部门间权力与利益,并根据经济社会发展情况处理好地区发展和结构性配置等问题。     

白色污染的外部性及其管控措施

随着经济的快速发展,白色污染造成的危害日益凸显.中国政府于1999年开始陆续颁布了一系列条例,限制"白色垃圾"的生产、销售和使用.但是,白色污染仍日趋严重.文章首先从分析白色污染的外部性入手,并且重点从经济学的角度讨论其外部性的具体表现.通过对现行政府征收排污税制度和实行排污许可证交易制度的效率比较,得出排污许可证交易是有效率的环境管控措施.     

The impact of retail beverage service training and social host laws on adolescents' DUI rates in San Diego County,California

Introduction: Driving under the influence (DUI) citations are still a serious concern among drivers aged 16–20 years and have been shown to be related to increased risk of fatal and nonfatal crashes. A battery of laws and policies has been enacted to address this concern. Though numerous studies have evaluated these policies, there is still a need for comprehensive policy evaluations that take into account a variety of contextual factors. Previous effort by this research team examined the impact of 20 minimum legal drinking age–21 laws in the state of California, as they impacted alcohol-related crash rates among drivers under 21 years of age while at the same time accounting for alcohol and gas taxes, unemployment rates, sex distribution among drivers, and sobriety checkpoints. The current research seeks to expand this evaluation to the county level (San Diego County). More specifically, we evaluate the impact of measures subject to county control such as retail beverage service (RBS) laws and social host (SH) laws, as well as media coverage, city employment, alcohol outlet density, number of sworn officers, alcohol consumption, and taxation policies, to determine the most effective point of intervention for communities seeking to reduce underage DUI citations.

Methods: Annual DUI citation data (2000 to 2013), RBS and SH policies, and city-wide demographic, economic, and environmental information were collected and applied to each of the 20 cities in San Diego County, California. A structural equation model was fit to estimate the relative contribution of the variables of interest to DUI citation rates.

Results: Alcohol consumption and alcohol outlet density both demonstrated a significant increase in DUI rates, whereas RBS laws, SH laws, alcohol tax rates, media clusters, gas tax rates, and unemployment rates demonstrated significant decreases in DUI rates.

Conclusions: At the county level, although RBS laws, SH laws, and media efforts were found to contribute to a significant reduction in DUI rates, the largest significant contributors to reducing DUI rates were alcohol and gas taxation rates. Policy makers interested in reducing DUI rates among teenagers should examine these variables within their specific communities and consider conducting community-specific research to determine the best way to do so. Future efforts should be made to develop models that represent specific communities who are interested in reducing DUI rates among drivers aged 16–20 years.     

The switching effect of environmental taxation within Bertrand differentiated duopoly

We investigate second-best optimal taxation of the polluting variety of a product in a Bertrand duopoly with differentiated varieties. The analysis provides novel insight on a useful social function of environmental regulation. Besides internalizing the environmental externality, the taxation of the polluting variety improves the matching of consumers and product varieties, and so creates a socially desirable business switching between the differentiated varieties.     

资源税率与区域经济发展研究

合理确定资源税税额，有利于实施可持续发展战略和西部大开发战略，实现区域经济、社会统筹协调发展。本文从计征资源税的理论基础入手，分析了现行资源税体系的不足之处，借鉴美国、加拿大等国的税法规定。通过资源价值评价方法，提出了扩大资源税征收范围、适当提高资源税税率（主要矿产资源10％以上）、调整资源税的计征方法、适当扩大地方政府的权限等建议和构想。     

环境税的双赢效应

环境税是近几年来社会关注的焦点问题,在阐述环境税双赢效应产生的基础上,论证了环境税实施为有关国家带来的环境和非环境效益,并针对我国现行税制结构和污染收费情况,分析了我国出现双赢效应的局限与可能,进而给出创造中国式环境税双赢效应的建议。     

清初“摊丁入亩”政策对环境的影响

清初“摊丁入亩”政策对清社会经济的恢复发展确实起到了促进作用,但同时对环境也构成了巨大威胁,引发了地表植被遭严重玻坏、自然灾害频繁、珍稀野生动植物大量灭绝等一系列环境问题。剖璞见玉,对今有史鉴作用。     

环境税的倍加红利效应及CGE模型对其的支持

归纳分析了环境税"倍加红利"效应的主要观点,通过推介国外应用可计算一般均衡模型(CGE)分析环境税倍加红利效用的经验,提出了在我国开征环境税和应用CGE模型对其进行分析的构想,以期为寻求环境税在我国的开征提供理论和实践依据。     

我国财政税收政策定位研究

财政税收政策定位对我国深化改革,促进社会经济全面发展是一项重要举措。社会主义市场经济体制从根本上要求必须要有科学合理的财政税收政策与之相适应。当前在科学发展观的指引下,必须完成财政税收的重新定位才能实现社会经济可持续发展。我国经济正处在转型关键时期,只有实现平稳较快发展,才能更好地适应我国国情的需要。因此合理定位财政税收政策才能促进社会经济全面发展。