我国生态环境财税政策历史变迁及优化建议

本文系统回顾了新中国成立70年以来生态环境财税政策的历史变迁,以时间为主线,分析其在不同阶段的措施手段,对于制定完善生态环境财税政策,全面推进美丽中国建设具有重大意义。生态环境财税政策大致经历了萌芽发展、探索发展、开拓发展和快速发展四个阶段,从无到有,逐步演化,已形成种类齐全,内容丰富的政策体系,但同时也存在着支出力度和支出效率不足、事权与支出责任相适应的制度不明确、税收政策体系尚不完善等问题。本文提出了增加财政“211节能环保”科目支出规模、健全事权与支出责任相匹配的财政制度、完善环境保护税和税收优惠政策、建立基于绩效的资金分配机制等优化新时期生态环境财税政策的建议。

Changes and Optimization Suggestions on the Fiscal and Tax Policies of Ecological Environment in the 70 Years

Taking the time as the main line, the paper systematically reviews the changes in the fiscal and tax policies of ecological environment since the founding of the People''s Republic of China for 70 years, analyzes the means in different stages, which is of great significance to improve the fiscal and tax policies of ecological environment and comprehensively promote the construction of a beautiful China. The eco-environment fiscal and taxation policies have roughly gone through the following four stages: budding development, exploratory development, pioneering development, and rapid development. The policy has evolved from scratch and has gradually evolved. A comprehensive and rich system has been formed. However, there are also some problems with fiscal and taxation policies of ecological environment, such as insufficient expenditure intensity and expenditure efficiency, unclear systems for matching powers and expenditure responsibilities, and incomplete tax policy system. In order to ensure the completion of the key task of pollution prevention and control, it is recommended to optimize the ecological environment fiscal and taxation policies in terms of increasing the scale of 211 energy conservation and environmental protection expenditures, improving the fiscal system matching the power of affairs and expenditure responsibilities, improving environmental protection taxes and preferential tax policies.