我国重点生态功能区产业准入负面清单制度配套财政政策研究
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摘要
国家重点生态功能区的规划发展与产业准入负面清单制度的实施是我国维护国家生态安全、高效供给生态产品、实现国土空间科学规划、引导产业绿色发展的重要举措。本文基于产业准入负面清单制度有效实施对配套财政政策的需求,探讨相应改革路径。本文认为在产业准入负面清单制度建设过程中,配套财政政策存在的主要问题在于纵向转移支付与负面清单制度匹配程度不高、横向转移支付政策实施路径受限、税收方式对负面清单制度的适应性缺乏、现有财政政策未能显著解决生态保护与经济发展矛盾等方面。产生上述问题的深层次原因主要在于产业准入负面清单的制度逻辑矛盾、地区间生态利益关系测算难度大、生态税收实施基础条件缺乏、生态经济模式仍未科学构建。解决有关问题的主要路径在于完善与负面清单制度配套的纵向转移支付制度、通过基金弥补税收方式的不适应性、有效激发财政政策对生态保护与经济发展的平衡作用、完善重点生态功能区生态补偿财政资金的绩效评价体系。
It is important to plan and develop national key ecological function zones and implement a negative list system for industrial access in China. It maintains national ecological security, supplies ecological products efficiently, plans the land and space scientifically, and guides the green development of industries. The article discusses the corresponding reform paths based on the demand for supporting fiscal policies in order to effectively implement the industrial access negative list system. This article claims some main problems of supporting fiscal policies in the process of establishing the negative list system for industrial access: the matching between vertical transfer payment and negative list system is inadequate; the paths of horizontal transfer payment policies are restricted; the taxation method is unable to adapt to the negative list system; existing fiscal policies failed to solve the contradiction between ecological protection and economic development significantly, and so on. The underlying reasons for the above problems primarily lie in the logical contradiction of the industrial access negative list system, the great difficulty in estimating the relationship of ecological interests between regions, the lack of basic conditions for the implementation of ecological taxation, and the lack of scientific construction of ecological economic model. To solve the problems, the critical approaches are: to improve the vertical transfer payment system which supports the negative list system; to remedy the inadaptability of taxes through funding; to effectively stimulate the ecological compensation fiscal policy's effect on the balance of ecological protection and economic development;and to improve the performance evaluation system of the ecocompensation financial fund in key ecological function areas.
It is important to plan and develop national key ecological function zones and implement a negative list system for industrial access in China. It maintains national ecological security, supplies ecological products efficiently, plans the land and space scientifically, and guides the green development of industries. The article discusses the corresponding reform paths based on the demand for supporting fiscal policies in order to effectively implement the industrial access negative list system. This article claims some main problems of supporting fiscal policies in the process of establishing the negative list system for industrial access: the matching between vertical transfer payment and negative list system is inadequate; the paths of horizontal transfer payment policies are restricted; the taxation method is unable to adapt to the negative list system; existing fiscal policies failed to solve the contradiction between ecological protection and economic development significantly, and so on. The underlying reasons for the above problems primarily lie in the logical contradiction of the industrial access negative list system, the great difficulty in estimating the relationship of ecological interests between regions, the lack of basic conditions for the implementation of ecological taxation, and the lack of scientific construction of ecological economic model. To solve the problems, the critical approaches are: to improve the vertical transfer payment system which supports the negative list system; to remedy the inadaptability of taxes through funding; to effectively stimulate the ecological compensation fiscal policy's effect on the balance of ecological protection and economic development;and to improve the performance evaluation system of the ecocompensation financial fund in key ecological function areas.
引文
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[8]李国平,李潇,汪海洲.国家重点生态功能区转移支付的生态补偿效果分析[J].当代经济科学,2013(5).
[2]国务院.关于印发全国主体功能区规划的通知[Z].2010-12-21.
[3]国家发展改革委.关于建立国家重点生态功能区产业准入负面清单制度的通知[Z].2015-07-13.
[4]国家发展改革委.重点生态功能区产业准入负面清单编制实施办法[Z].2016-10-21.
[5]财政部.关于印发《国家重点生态功能区转移支付(试点)办法》的通知[Z].2009-12-11.
[6]财政部.关于印发《中央对地方重点生态功能区转移支付办法》的通知[Z].2017-08-02.
[7]陈梦雨,袁新尚,王萌.重点生态功能区转移支付制度的不足和完善[J].中国环境管理干部学院学报,2014(6).
[8]李国平,李潇,汪海洲.国家重点生态功能区转移支付的生态补偿效果分析[J].当代经济科学,2013(5).