本文選題：霧霾防治 + 稅收政策��； 參考：《理論學(xué)刊》2015年12期

【摘要】：近年來,我國頻繁遭遇嚴(yán)重的霧霾天氣,影響范圍將近一半的國土面積,特別是有十多個(gè)大中城市多次被嚴(yán)重的霧霾所籠罩。20世紀(jì)五六十年代,發(fā)達(dá)國家也經(jīng)歷過霧霾的集中爆發(fā),但經(jīng)過20多年稅收、財(cái)政政策的綜合治理后,霧霾天氣已經(jīng)非常少見。因此,正確選擇、實(shí)施霧霾防治稅收政策,構(gòu)建可持續(xù)發(fā)展的霧霾防治稅收政策體系,以實(shí)現(xiàn)霧霾的有效防治和經(jīng)濟(jì)社會(huì)的可持續(xù)發(fā)展,具有重要的理論與現(xiàn)實(shí)意義。通過對(duì)國外霧霾防治稅收政策的考察發(fā)現(xiàn),其主要手段有開征能源稅、廢氣稅、資源稅以及機(jī)動(dòng)車相關(guān)稅種等,在稅收優(yōu)惠政策方面主要采取了直接減免稅、投資抵免、加速折舊等政策措施。借鑒國外經(jīng)驗(yàn),我國應(yīng)加大節(jié)能減排力度,盡快開征有利于降低廢氣污染的環(huán)境稅,優(yōu)化消費(fèi)稅、資源稅和營業(yè)稅等稅收政策,加快實(shí)施霧霾防治的稅收優(yōu)惠、減免、差別稅率等稅收政策措施。
[Abstract]:In recent years, China has frequently encountered severe haze weather, affecting nearly half of the land area. In particular, more than a dozen large and medium-sized cities have been shrouded in serious haze many times in the 1950s and 1960s. Developed countries have also experienced a concentrated outbreak of haze, but after more than 20 years of tax and fiscal policy comprehensive management, haze weather has been very rare. Therefore, it is of great theoretical and practical significance to correctly choose and implement the tax policy of haze prevention and control, and to construct the system of haze tax policy for sustainable development so as to realize the effective prevention of haze and the sustainable development of economy and society. Through the investigation of the foreign haze prevention and cure tax policy, it is found that the main means are energy tax, exhaust gas tax, resource tax and motor vehicle related tax, etc. In the tax preferential policy, it mainly adopts direct tax reduction and tax exemption, investment credit, etc. Accelerate depreciation and other policy measures. Based on the experience of foreign countries, our country should increase energy saving and emission reduction, introduce environmental tax which is favorable to reducing exhaust gas pollution as soon as possible, optimize tax policies such as consumption tax, resource tax and business tax, and speed up the implementation of tax concessions and exemptions for haze prevention and treatment. Tax policy measures such as differential tax rates.
【作者單位】： 北京師范大學(xué)教育學(xué)部;吉林省社會(huì)科學(xué)院城鄉(xiāng)發(fā)展研究中心;
【基金】：國家社科基金項(xiàng)目“我國霧霾防治政策的供給演進(jìn)、績效測評(píng)與優(yōu)化策略研究”(項(xiàng)目編號(hào):14XGL004) 教育部人文社科基金項(xiàng)目“基于國外霧霾防治政策主要做法的我國霧霾防治政策優(yōu)化策略研究”(項(xiàng)目編號(hào):14XJC630002)的階段性成果
【分類號(hào)】：F812.42;X51

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