环境保护税税额地方差异研究
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摘要
《环境保护税法》已于2018年1月1日正式实施。各地区环境保护税税额标准存在着较大的差异。本文通过研究各地区环境质量、污染物排放现状以及经济发展水平与税额的关系发现,各地区税额制定呈现以下几个特点:空气质量较差的地区,税额较高;经济发展水平较高的地区,税额较高;污染物排放量较高和较低的地区,税额均较高。进一步通过多元线性回归分析,验证了各地区税额与空气质量、经济发展水平、NO_X排放量、COD排放量呈正相关关系,而与地表水Ⅰ-Ⅲ类水质断面比例、SO_2和氨氮排放量不存在显著关系。目前,各地区税额制定大体上符合税法要求,但还未完全呈现较明显的规律,环境质量较差且污染物排放量较多的地区,应逐步提高税额标准,以进一步发挥环境保护税的政策功能。
According to the Environmental Protection Tax Law of the People's Republic of China implemented on January 1, 2018,there are large differences in environmental protection tax standards for various regions. This paper studies the relationship between environmental quality and tax rate, between pollutant emission status and tax rate, as well as between economic development level and tax rate in various regions. The paper finds that the tax rate set in a region presents the following characteristics. The poorer the air quality, the higher the tax rate, and the higher the economic development level, the higher the tax rate. However, whether the emissions are higher or lower in a region, its tax rate is higher. Moreover, through the multiple linear regression analysis, the paper argues that the tax rate is correlated positively to air quality, economic development level,NO_X emissions and COD discharge, but it seems it is not related to section ratio of surface water quality(Class I-III), SO_2 and NH_3-H emissions. At present, the tax rate in a region is designed to meet the Environmental Protection Tax Law basically, but it still does not show a fully positive correlation. In the areas with poor environmental quality and high emission of pollutants, tax standards should be raised gradually to let the environmental protection tax play a role in the policy function further.
According to the Environmental Protection Tax Law of the People's Republic of China implemented on January 1, 2018,there are large differences in environmental protection tax standards for various regions. This paper studies the relationship between environmental quality and tax rate, between pollutant emission status and tax rate, as well as between economic development level and tax rate in various regions. The paper finds that the tax rate set in a region presents the following characteristics. The poorer the air quality, the higher the tax rate, and the higher the economic development level, the higher the tax rate. However, whether the emissions are higher or lower in a region, its tax rate is higher. Moreover, through the multiple linear regression analysis, the paper argues that the tax rate is correlated positively to air quality, economic development level,NO_X emissions and COD discharge, but it seems it is not related to section ratio of surface water quality(Class I-III), SO_2 and NH_3-H emissions. At present, the tax rate in a region is designed to meet the Environmental Protection Tax Law basically, but it still does not show a fully positive correlation. In the areas with poor environmental quality and high emission of pollutants, tax standards should be raised gradually to let the environmental protection tax play a role in the policy function further.
引文
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(1)中国台湾、香港、澳门暂未统计。
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[3]王金南.中国环境税收政策设计与效应研究[M].北京:中国环境出版社,2015.
[4]龙凤,杨琦佳,葛察忠,等.环境保护税对企业经济负担的影响分析[J].环境保护, 2018(z1).
[5]田志刚,张桂江.环境税的国际经验及启示—基于税收要素视角[J].税务研究,2016(4).
(1)中国台湾、香港、澳门暂未统计。