應(yīng)對(duì)城鎮(zhèn)化進(jìn)程中大氣污染的財(cái)政政策研究
本文關(guān)鍵詞:應(yīng)對(duì)城鎮(zhèn)化進(jìn)程中大氣污染的財(cái)政政策研究 出處:《貴州財(cái)經(jīng)大學(xué)》2017年碩士論文 論文類型:學(xué)位論文
更多相關(guān)文章: 城鎮(zhèn)化 城鎮(zhèn)化率 大氣污染 財(cái)政政策 稅收收入 環(huán)保支出
【摘要】:工業(yè)化的進(jìn)程推動(dòng)著經(jīng)濟(jì)高速地發(fā)展,但粗放型發(fā)展方式造成“霧霾襲城”現(xiàn)象頻發(fā);城鄉(xiāng)二元結(jié)構(gòu)要求不斷加快城鎮(zhèn)化的腳步、實(shí)現(xiàn)城鄉(xiāng)一體化發(fā)展,而城鎮(zhèn)規(guī)劃建設(shè)與城鎮(zhèn)居民生活均威脅著頻臨崩潰的大氣生態(tài)環(huán)境;面對(duì)當(dāng)前我國(guó)大氣污染的現(xiàn)狀:工業(yè)化帶來(lái)的大氣污染尚未得到有效治理、城鎮(zhèn)化卻又一步步加重著污染的程度,這要求我國(guó)政府要明確治理責(zé)任、提出治理方法并發(fā)布防范措施以有效干預(yù)大氣中的市場(chǎng)失靈。本文在新型城鎮(zhèn)化理念發(fā)展背景下,著重研究如何借助政府的財(cái)政政策并建立相應(yīng)的配套措施來(lái)防范城鎮(zhèn)化進(jìn)程中的大氣污染。首先對(duì)城鎮(zhèn)化中大氣污染的現(xiàn)狀及成因展開分析,除工業(yè)污染外,城鎮(zhèn)居民生活、機(jī)動(dòng)車尾氣、城鎮(zhèn)規(guī)劃建設(shè)等將成為新一輪大氣污染物排放的主要源頭,并通過(guò)實(shí)證模型對(duì)城鎮(zhèn)化率與大氣污染物排放量之間關(guān)系進(jìn)行驗(yàn)證,結(jié)果顯示:雖然曲線呈現(xiàn)的形狀有差異,但當(dāng)前均處于上升階段,即隨著城鎮(zhèn)化率的提高、污染物排放量也會(huì)逐漸增長(zhǎng),大氣污染程度就越嚴(yán)重;其次對(duì)防治大氣污染的財(cái)政政策展開分析,現(xiàn)行政策對(duì)新污染源的產(chǎn)生抑制作用不明顯、對(duì)已形成的大氣污染治理成效差,具體表現(xiàn)為未設(shè)置專項(xiàng)環(huán)境稅種、非稅收入不規(guī)范、財(cái)政直接支出效率低、治理資金來(lái)源不足、政府綠色采購(gòu)制度不完善等等均造成大氣污染治理成效不明顯。并進(jìn)一步構(gòu)建實(shí)證模型,把財(cái)政政策當(dāng)做影響因素引入模型,分稅收收入因子、環(huán)保支出因子兩類,經(jīng)驗(yàn)證:稅收收入與環(huán)保支出均能夠?qū)Υ髿馕廴疚锏呐欧判纬梢种?且稅收的作用更明顯;最后結(jié)合規(guī)范分析與實(shí)證分析的結(jié)果提出了有效應(yīng)對(duì)城鎮(zhèn)化進(jìn)程中大氣污染的財(cái)政政策,在稅收層面主要是完善現(xiàn)有稅種,加快“費(fèi)改稅”的進(jìn)程、開征獨(dú)立的環(huán)境稅;在財(cái)政支出方面則應(yīng)合理劃分中央與地方的治理責(zé)任、增加財(cái)政支出規(guī)模,引入民間資本、構(gòu)建多層次資金供給體系,建立資金效率評(píng)價(jià)體系、提高治理資金的使用效率,規(guī)范政府綠色采購(gòu)制度、引領(lǐng)綠色消費(fèi);同時(shí)建立相應(yīng)配套措施:充分利用市場(chǎng)的排污權(quán)交易、建立區(qū)域聯(lián)防聯(lián)控機(jī)制、建立全國(guó)監(jiān)測(cè)與公共監(jiān)督平臺(tái)等等。通過(guò)邊治理邊防范的途徑來(lái)實(shí)現(xiàn)大氣環(huán)境的改善、達(dá)到人與自然和諧發(fā)展的目標(biāo)。
[Abstract]:The process of industrialization promotes the rapid development of economy, but the extensive mode of development causes the phenomenon of "haze attacking the city" frequently. The dual structure of urban and rural areas requires accelerating the pace of urbanization and realizing the development of integration of urban and rural areas, while urban planning and construction and urban residents' life both threaten the atmospheric ecological environment which is often collapsing. Facing the current situation of air pollution in our country: the air pollution brought by industrialization has not yet been effectively managed, but urbanization is aggravating the pollution level step by step, which requires our government to make clear the control responsibility. Put forward the governance methods and issue preventive measures to effectively interfere with the market failure in the atmosphere. This article in the new concept of urbanization development background. The emphasis is on how to prevent the air pollution in the process of urbanization with the help of the government's fiscal policy and the corresponding supporting measures. Firstly, the present situation and causes of the air pollution in the urbanization are analyzed, except for the industrial pollution. The life of urban residents, motor vehicle exhaust, urban planning and construction will become the main source of the new round of air pollutant emissions, and the empirical model to verify the relationship between urbanization rate and emissions of air pollutants. The results show that, although the shape of the curve is different, it is in the rising stage at present, that is, with the increase of urbanization rate, the pollutant emission will increase gradually, and the air pollution will become more serious. Secondly, the analysis of the financial policy to prevent and control air pollution, the current policy on the new sources of pollution is not obvious, the effect on the formed air pollution treatment is poor, the specific performance is that no special environmental tax has been set. Non-tax income is not standardized, the efficiency of direct fiscal expenditure is low, the source of governance funds is insufficient, the government green procurement system is not perfect, and so on, resulting in the effect of air pollution control is not obvious. And further build an empirical model. Fiscal policy as an impact factor into the model, tax revenue factor, environmental expenditure factor two categories, verified: tax revenue and environmental expenditure can inhibit the emissions of atmospheric pollutants. And the effect of tax is more obvious; Finally, combining the results of normative analysis and empirical analysis, this paper puts forward a fiscal policy to effectively deal with the air pollution in the process of urbanization. In the tax level, it is mainly to improve the existing tax categories and speed up the process of "fee to tax". Introduction of an independent environmental tax; In the aspect of financial expenditure, we should reasonably divide the responsibility of governance between central and local governments, increase the scale of fiscal expenditure, introduce private capital, construct a multi-level fund supply system, and establish a fund efficiency evaluation system. Improve the efficiency of governance funds, standardize the government green procurement system, lead the green consumption; At the same time, set up the corresponding supporting measures: make full use of the market emissions trading, establish a regional joint defense control mechanism. Establish the national monitoring and public supervision platform and so on. Through the control and prevention of the way to achieve the improvement of the atmospheric environment to achieve the goal of harmonious development between man and nature.
【學(xué)位授予單位】:貴州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:X51;F812.0;F299.21
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