本文選題：民族地區(qū)　切入點：環(huán)境稅　出處：《寧夏大學》2017年博士論文　論文類型：學位論文

【摘要】：環(huán)境是人類生存和發(fā)展的根基,也是經(jīng)濟系統(tǒng)的源泉。從國內外經(jīng)濟社會發(fā)展的經(jīng)驗來看,環(huán)境稅費政策對生態(tài)環(huán)境保護和資源永續(xù)利用有很大影響。生態(tài)環(huán)境具有公共物品的性質,加大財政投入,統(tǒng)籌資金用于環(huán)境基礎設施建設和生態(tài)治理與修復是政府應承擔的職責。民族地區(qū)既是自然資源比較富集的地區(qū),也是生態(tài)環(huán)境十分脆弱的地區(qū)。民族地區(qū)在經(jīng)濟發(fā)展的同時面臨著雙重挑戰(zhàn):一方面要適應經(jīng)濟增長新常態(tài)背景,加快經(jīng)濟發(fā)展方式轉變;另一方面要強化污染防治,維護生態(tài)平衡,走生產(chǎn)發(fā)展、生活富裕、生態(tài)良好的文明發(fā)展的道路。因此,一系列深化生態(tài)文明體制改革的戰(zhàn)略部署和制度設計對解決我國少數(shù)民族地區(qū)生態(tài)環(huán)境問題具有重要意義。基于民族地區(qū)資源富集區(qū)、生態(tài)功能區(qū)的現(xiàn)實條件,本文運用規(guī)范分析、統(tǒng)計描述、面板回歸、稅收CGE模型和層次分析方法,從局部均衡研究視角延伸至一般均衡系統(tǒng),對民族地區(qū)環(huán)境稅費政策的現(xiàn)狀、實施效果及存在的問題進行分析,在以寧夏回族自治區(qū)為對象開展環(huán)境稅收效應政策模擬的基礎上,結合研究結果提出民族地區(qū)環(huán)境保護稅的實施路徑及配套措施。根據(jù)上述研究脈絡,本文主要研究了以下問題:我國目前使用的環(huán)境政策工具類型及特征有哪些;民族地區(qū)現(xiàn)行的環(huán)境稅費政策的內容及實施現(xiàn)狀;當前民族地區(qū)環(huán)境質量處于什么水平,環(huán)境稅費政策在民族地區(qū)的實施效果及存在的問題;在現(xiàn)有基礎上征收環(huán)境保護稅會對民族地區(qū)的宏觀經(jīng)濟及整體福利有何影響;民族地區(qū)應當做怎樣的制度安排從而和國家環(huán)境稅收頂層設計相銜接,最終實現(xiàn)生態(tài)與經(jīng)濟同步發(fā)展。民族地區(qū)環(huán)境稅收收入在十年間總體增長較快,民族地區(qū)環(huán)境稅負始終高于東南沿海地區(qū),作為資源輸出型地區(qū)因此承擔更高的生產(chǎn)成本;民族地區(qū)環(huán)境費收入由各級政府支配用于各地區(qū)的環(huán)境保護支出項目,自2005-2015年間各地區(qū)政府籌集環(huán)境保護費規(guī)模增長了11.5倍,環(huán)境稅收超經(jīng)濟增長的情況一直存在。從民族地區(qū)環(huán)境稅與民族地區(qū)經(jīng)濟增長之間的關系看,環(huán)境稅收并未抑制民族地區(qū)的經(jīng)濟增長,對民族地區(qū)環(huán)境治理起到了一定的治理作用,但距離民族地區(qū)生態(tài)文明建設的總體目標還有差距。具體表現(xiàn)在四個方面:一是環(huán)境稅費并存使得污染治理出現(xiàn)隱形漏洞;二是環(huán)境稅收體系不完善導致環(huán)境保護職能偏離;三是環(huán)境稅費歸屬劃分無法滿足環(huán)境治理需求;四是環(huán)境稅費政策與其他政策的協(xié)調性有待增強。以寧夏為例對環(huán)境保護稅征收的政策模擬結果顯示:征收環(huán)境保護稅對寧夏回族自治區(qū)的宏觀經(jīng)濟影響程度不同。征稅使得被征稅行業(yè)勞動力要素價格下降,但推動CPI指數(shù)上漲趨勢明顯。稅率越高對污染行業(yè)產(chǎn)出規(guī)模的抑制作用越顯著,征收環(huán)境保護稅在減少污染行業(yè)產(chǎn)出規(guī)模的同時可以增加地區(qū)居民福利。這個結果表明了在該地區(qū)開征環(huán)境保護稅一方面增加了行業(yè)污染成本,使得污染的外部成本內在化;另一方面實現(xiàn)了地區(qū)消費者的福利的增加,證明該地區(qū)環(huán)境稅“雙重紅利”存在。本文按照先易后難、過程優(yōu)化、逐步推進的實施戰(zhàn)略提出了民族地區(qū)環(huán)境稅的征收的實施路徑和支撐體系。首先,按照稅收法定、效率、公平、穩(wěn)定的原則確定構建民族地區(qū)環(huán)境稅收政策總體框架。選擇獨立與融入相結合的環(huán)境稅模式,按照近期和中長期實施路線圖,在征管方式、技術支持能力、部門協(xié)調配合、稅收收入使用、配套政策法規(guī)方面為環(huán)境稅征收做好準備。其次,民族地區(qū)環(huán)境稅收政策的目標是要實現(xiàn)生態(tài)環(huán)境質量總體改善。在這個總體目標的指引下,需要通過污染物排放總量減少、生產(chǎn)和生活方式綠色、生態(tài)安全屏障基本形成等多個目標共同實現(xiàn)。突出民族地區(qū)特有的環(huán)境問題對現(xiàn)行環(huán)境稅收政策進行優(yōu)化。主要有五方面建議:一是與全國同步征收獨立環(huán)境保護稅,明確環(huán)境治理目標,并從納稅主體和征收程序上做好排污費向環(huán)境保護稅平穩(wěn)過度的配合與銜接工作。二是重構資源稅費政策維護民族地區(qū)生態(tài)安全。在環(huán)境保護稅平穩(wěn)開征后,應針對民族地區(qū)中重點生態(tài)區(qū)試點進一步擴大征稅范圍,試點征收生態(tài)保護稅。三是綠化現(xiàn)有稅制,優(yōu)化環(huán)境保護技術創(chuàng)新優(yōu)惠政策。四是科學測算和合理確定環(huán)境稅種的稅率水平,維持環(huán)境稅收總體稅負穩(wěn)定減少改革阻力。最后,建議構建民族地區(qū)征收環(huán)境稅的支撐體系。合理行使國家賦予民族地區(qū)的稅收立法權做好民族地方環(huán)境稅收制度的立法銜接。落實環(huán)境保護稅法中的要求,構建環(huán)境稅征管部門協(xié)調配合機制,實施多方共贏的環(huán)境保護稅征收模式。提升多部門協(xié)同配合的環(huán)境保護稅征管能力,推進環(huán)境保護稅大數(shù)據(jù)征管。構建環(huán)境保護稅征管過程中的權責機制,從國家層面的實施細則中落實稅務部門的稅收核定權,對征稅主體中相互配合核查的權責機制進行完善。健全環(huán)境公共財稅政策協(xié)調體系,形成與地區(qū)財力相適應的環(huán)境事權制度安排。
[Abstract]:Environment is the foundation of human survival and development, is the source of economic system. From the domestic and foreign economic and social development experience, environmental tax policy on the ecological environment protection and sustainable utilization of resources has a great influence. The ecological environment has properties of public goods, increase financial input, overall funding for environmental infrastructure construction and ecological remediation is the government's responsibility. The area is relatively enriched in natural resources in minority areas, is also the fragile ecological environment area. At the time of economic development in ethnic areas is confronted with double challenges: to adapt to the economic growth of the new normal background, accelerate the transformation of economic development; on the other hand, to strengthen pollution control, maintain ecological balance and take the development of production, affluent life, civilization development and ecological good roads. Therefore, a series of ecological civilization deepen reform strategy of the Department The Department and the system design is of great significance to solve the ecological environment in the minority areas of China. Ethnic regions in resource rich region based on the practical conditions of ecological function areas, this paper uses normative analysis, descriptive statistics, regression method, analysis of the CGE model and the level of tax, from the Perspective of partial equilibrium extends to general equilibrium system, the status of environmental tax policy in ethnic regions, the implementation effect and the analysis of existing problems, in order to the Ningxia Hui Autonomous Region as the object to carry out the effect of tax policy environment based on the model, combined with the results of the study provided national regions environmental protection tax implementation path and supporting measures. According to the above research, this paper mainly studies the following questions: what are the environmental policy the types of tools and features used in our country at present; the environmental tax policy in ethnic areas and the contents of the current national implementation status; What is the level of environmental quality, the effect of environmental tax policy in minority areas and the existing problems; on the basis of the existing environmental protection tax levy will have any effect on the macro economy in ethnic areas and welfare; minority areas should do what institutional arrangements from the State Environmental Tax and top-level design convergence, and ultimately the simultaneous development of ecology and economy. Environmental tax income in minority areas in ten years overall growth, environmental tax in minority areas is always higher than that of the southeast coastal areas, as in resource oriented regions and therefore bear higher production costs; environmental fee income in minority areas dominated by all levels of government for environmental protection expenditure of each region, since 2005-2015 years in all areas the government to raise environmental protection fee of 11.5 times the growth in the size of environmental tax than economic growth has been the situation. From the National Region The relationship between economic growth and tax environment in ethnic areas, minority areas environmental tax has not inhibit economic growth, to the governance effect on environmental governance in minority areas, but the distance of ecological civilization construction in minority areas of the overall goal and the gap. In four aspects: one is environmental pollution taxes andfees makes appear invisible loopholes; two is the environment tax system imperfect environmental protection function deviation; three is the environmental tax jurisdiction can not meet the needs of environmental governance; four is the coordination of environmental tax policy and other policy needs to be enhanced. In the case of Ningxia on environmental protection tax policy simulation results show that the macroeconomic impact of environmental protection tax levy the Ningxia Hui Autonomous Region to different degree. The tax tax industry labor factor price decline, but to promote the CPI index rose tax trend is obvious. The higher the rate of the more significant inhibitory effect on the output scale of polluting industries, environmental protection tax levy increase residents' benefits in reducing pollution and industry output scale. The results show that it can increase the cost of industry pollution in a tax on the environmental protection in the region, so that the internalization of external costs of pollution; on the other hand to achieve the increase in consumer welfare, environmental tax "to prove the existence of the double dividend." according to the easy to difficult, process optimization, the implementation of the strategy of gradually promote the proposed national regions environmental tax implementation path and supporting system. First of all, in accordance with the statutory tax, efficiency, fairness, stability of the principles established national regions environmental tax policy framework. The environmental tax model and independent into combination, according to the recent and long-term implementation of the road map, in the collection, technical support Ability, coordination department, tax revenue, supporting policies and regulations to prepare for the environmental tax. Secondly, environmental tax policies in minority areas to achieve the overall goal is to improve the quality of the ecological environment. In this overall goal under the guidance of need through the pollutant emission reduction, green production and lifestyle, ecological security barrier the formation of a common object. The current tax policy environment to optimize the environment highlighting unique ethnic regions. There are five main recommendations: first, environmental protection and independent national synchronization levy environmental management objectives, clear, and from the main tax collection procedures and make sewage charges to the environmental protection tax with a smooth transition with the convergence work. Two is the reconstruction of resources tax policy to maintain the ecological security in ethnic minority areas. The environmental protection tax levy should be smooth, in the minority areas In the key ecological areas to further expand the pilot scope of Taxation, tax levy pilot ecological protection. The three is the existing green tax system, optimize the preferential policies of environmental protection technology innovation. The four is the scientific calculation and determine environmental taxes to maintain the level of environmental tax to reduce the overall tax burden stable reform resistance. Finally, suggestions on constructing the support system in the minority areas on environment tax legislation. Reasonable exercise of national minority areas to give tax legislative power to local national environmental tax system. The implementation of the environmental protection law of the requirements of constructing the environmental tax collection departments coordination and cooperation mechanism, environmental protection tax collection mode to implement the win-win situation. Environmental protection tax collection and management to enhance the ability of multi sectoral coordination, promote the environmental protection tax collection responsibilities. Big data mechanism construction of environmental protection in the process of tax collection, the detailed rules for the implementation of the national level came from In fact, the tax authority of the tax department will improve the power and responsibility mechanism of the mutual coordination of the tax entities, improve the coordination system of environmental public finance and taxation policy, and form an environmental right system arrangement adapted to the local financial resources.

【學位授予單位】：寧夏大學
【學位級別】：博士
【學位授予年份】：2017
【分類號】：F812.42

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