摘 要
地球是目前唯一适合人类生存的环境。上世纪 60 年代以来，世界范围内的环境污染状况日益突出，全球气候变暖、雾霾严重、怪病不断等污染引发的问题，引起了国际社会的广泛关注。为此，联合国多次召开了以环境为议题的会议，人们开始关注环境问题并逐渐提高了环保意识，国际社会也普遍采用税收手段来治理环境污染。
为治理污染，在改革开放之初，我国建立、实施并逐步完善了排污收费制度。虽然在一定程度上起到了积极作用，但随着经济的快速发展，我国污染状况越来越严重，排污收费制度在调节污染上有些力不从心。所以，有必要对我国排污费改税问题进行研究，通过税收方式来治理污染，达到有效降低我国污染物排放量的目的。
在研究方法上，本文采用文献研究法、比较分析法进行研究。通过研读我国有关排污收费制度的政策文件、核心期刊，对我国排污收费制度及相关内容进行分类梳理；通过参考多部国外文献，对国外排污税进行比较与总结，得出我国可以参考的国外经验。
在内容安排上，以“排污费改税”为主线贯穿整篇文章。本文主要分为五部分，第一部分，通过对我国排污收费制度进行基础研究，得出排污费改税是必要的，然后对国内外文献进行综述，认为国外排污税实施虽然成功，但是实施环境与我国情况存在较大差别，在经验借鉴时应谨慎进行，而且国外学者对排污税的研究没有从污染来源上进行产业分类，在我国，第二产业工业是主导产业，工业污染最严重，为此，本文将在工业污染治理的基础上进行排污费改税的框架设计。第二部分，对排污费及排污收费制度、排污税与排污税制度做了概念界定，并指出排污税在所属范畴、法律效力、征收程序、所受到的监督程度等方面都比排污费具有优势，最后分析了开征排污税的理论基础，即外部性理论、公共产品理论、可持续发展理论。第三部分，介绍了我国排污收费制度的发展历程，肯定了我国排污收费制度在实施期间的成效：筹集了环境污染的治理资金、减少了污染物的排放、建立了污染监控体系，同时从刚性不足、收费标准不科学、收费范围偏窄、费用使用不透明等四个方面分析了我国排污收费制度存在的主要问题。第四部分，为国外经验借鉴部分，通过对美国、瑞典等几个国家排污税税制设计及实施情况进行比较，对国外经验进行了总结，即单税种启动并逐步形成一个体系、税种功能定位各异、税种的实施应与经济政策协调配合、税负水平要适度，最后得出对我国排污费改税的启示为：排污税税制设计要立足国情、与本国的产业结构发展相联系、计税依据应适度灵活、税率水平要高低适中。第五部分，为我国排污费改税的制度构想部分。在充分考虑我国国情的基础上，认为排污费改税应首先从第二产业工业入手，改革应在渐进式原则、污染者负担原则指导下分两个阶段进行，第一阶段为试点阶段，第二阶段为全面展开阶段，从第一阶段到第二阶段是一个长期过程。然后对排污税税制做了如下设计：
排污税在试点阶段应以工业污染主体为纳税人；以工业废水、废气、噪音、垃圾、固体废弃物为征税对象；根据性质不同，可以将污染物分为三类，对于废水废气类可以将其排放量作为计税依据，对于固体废弃物与垃圾类污染物应以产品产量为计税依据，对于噪音污染应以分贝数为计税依据；在税率设计方面，采用虚拟治理成本与应税污染物量化指标（数量、浓度、分贝等）的关系确定税率，根据东、中、西部地区经济发展程度不同采用差别税率，对于工业水污染，东、中、西部地区适用税率分别约为 3.9 元/吨、2.9 元/吨、2.2 元/吨，对于其他污染物的税率计算采用此种方法可以类推。由于排污者的经济行为对环境造成了污染，排污者应该承担责任，所以不应该对排污者实行任何的优惠政策。
关键词：环境污染 税费制度 排污费改税 排污收费制度 排污税
Abstract
The earth is the only suitable environment for human. Since 1960s, environmentalpollution is more and more seriously, the serious environmental pollution is a great challengeto human. Global warming, the fog haze pollution problems, strange diseases have attractedeyes of people. So, the United Nations has held meetings of environmental issues for manytimes, people began to pay close attention to environmental problems and environmentalprotection consciousness. The international community has generally used the means of tax tosolve pollution problem.
In order to control pollution, in the beginning of reform and opening up in China, wehave established and gradually improved the pollution discharge fee system. To a certainextent, it has played a positive role, but with the rapid developing of our economy, thesituation of pollution is increasingly serious in China, the pollution discharge fee systemseems powerless in pollution regulation. Therefore, it is necessary to study the fee to taxproblems in China. Hope the taxation mode to control pollution, effectively reduce emissionsof pollutants in China.
On the arrangement of content, “pollutiong tax” as the main line runs through the wholepaper. This paper is divided into five parts, the first part, through the study of the basicresearch of Chinese pollution charge system, it is concluded that pollution tax is necessary,and then to the literature review both at home and abroad, although abroad pollution taximplementation is success, the situation in China is of big difference, we should be cautiouswhen learn experience from foreign countries, and foreign study of pollution tax have noneindustry classification from the pollution source, The second industry industry is a leadingindustry of our country, industrial pollution is most serious, therefore, this article is designedon the basis of industrial pollution control of pollution tax. The second part, it definites the feedischarge and pollution charge system, emission and pollution tax system, and points out thatpollution tax is of better advantage than the discharge in category, the legal effect, procedure ,finally analyzes the theoretical basis of pollution tax, including the externality theory, publicgoods theory, sustainable development theory. The third part, the paper introduces thedevelopment course of pollution charge system in China, affirms the effective implementationof the pollution charge system in our country : raising fundings for the governance ofenvironmental pollution, reducing the pollutant emissions, establishing pollution monitoringsystem, at the same time from the pollution charge system insufficient rigidity, fee standardsto be scientific, narrow scope of charge, cost using opaque are the main problems of pollutioncharge system. Part four, part for foreign experience for reference, based on several countriessuch as the United States, Sweden, pollution tax tax system design, the foreign advancedexperiences are summarized: single tax started and gradually form a system, different taxfunction orientation, the implementation of the tax should be coordination with economicpolicy, tax burden level of moderation, finally obtains enlightenment on pollution tax in ourcountry is: the sewage tax tax system design should be based on national conditions,associated with the country's industrial structure development, should be moderately flexibletax basis, tax rate to moderate level. In the fifth part, describes the idea of pollution tax systemin Chinese. On the basis of fully considering the situation of our country, thinking emissiontax shall begin from the second industry industry, under the principle of gradual principle, thepolluter burden , reforms should be divided into two stages, the first phase of the pilot phase,the second phase is full swing phase, the first stage to the second stage is a long-term process,and the tax system of pollution tax made the following design: pollution tax in the pilot phaseshould be centered on the industrial pollution taxpayer, with industrial waste water, waste gas,noise, waste, solid waste as the object of taxation, the waste water waste gas can use itsemissions as plan tax basis, for solid waste and waste pollutants shall be made in productproduction plan tax basis, for noise pollution should plan tax basis for the noise decibels. Inthe aspect of tax design, using the virtual management cost and the relationship between thequantitative indicators to determine the taxable pollutants rates, according to the eastern,central and western region economy development degree different setting different tax rate,the water pollution tax, eastern, central and western regions applicable tax rate is about 3.9yuan/ton, 2.9 yuan/ton, 2.2 yuan/ton, taxation rates for other pollutants could adopt thismethod. Because the economic behavior of polluters caused the pollution to the environment,polluters should bear the responsibility, so at the end of the paper, it should not implementany preferential policies.
Key Words: environmental pollution tax and fee system sewage tax reformpollution discharge fee system sewage tax
目 录
摘 要 ……III
ABSTRACT……V
目 录 …… VII
1 引言 …… 1
1.1 研究背景及目的意义 …… 1
1.1.1 研究背景 …… 1
1.1.2 研究目的及意义 …… 2
1.2 研究方法及创新 …… 2
1.2.1 研究方法 …… 2
1.2.2 创新点与不足 …… 3
1.3 国内外文献综述 …… 3
1.3.1 国外研究现状 …… 3
1.3.2 国内研究现状 …… 4
1.4 论文框架及主要内容 …… 7
2 概念界定与相关理论…… 9
2.1 相关概念界定 …… 9
2.1.1 排污费 …… 9
2.1.2 排污税 …… 10
2.1.3 排污税与排污费的差异 …… 10
2.2 排污税费制度理论依据 ……11
2.2.1 外部性理论：政府调控环境治理的依据……11
2.2.2 可持续发展理论：政府调控环境治理的目标…… 12
2.2.3 公共产品理论：政府调控环境治理制度设计的依据…… 13
3 我国排污收费制度及其存在的主要问题…… 14
3.1 我国排污收费制度的建立与发展…… 14
3.1.1 萌芽阶段 …… 14
3.1.2 建立和实施阶段 …… 14
3.1.3 规范和完善阶段 …… 15
3.2 我国排污收费制度的实施效果 …… 16
3.2.1 筹集了环境污染治理资金 …… 16
3.2.2 减少了污染物的排放 …… 16
3.2.3 建立了污染监控体系 …… 17
3.3 现行排污收费制度存在的主要问题…… 18
3.3.1 现行排污收费制度刚性不足…… 18
3.3.2 现行排污收费标准不科学 …… 18
3.3.3 现行排污费收费范围偏窄 …… 19
3.3.4 现行排污费使用不规范 …… 19
4 排污税的国际经验与借鉴…… 21
4.1 有关国家排污税制度设计与实践…… 21
4.1.1 水污染税 …… 21
4.1.2 大气污染税 …… 21
4.1.3 固体废弃物税 …… 22
4.1.4 垃圾税 …… 22
4.1.5 噪音税 …… 22
4.2 国外排污税经验对我国的启示 …… 23
4.2.1 国外排污税的经验 …… 23
4.2.2 国外排污税实践对我国的启示…… 23
5 我国排污费改税的制度构想…… 25
5.1 排污费改税的基本原则 …… 25
5.1.1 循序渐进原则 …… 25
5.1.2 污染者负担原则 …… 25
5.2 排污税制要素设计 …… 25
5.2.1 纳税人的选择 …… 26
5.2.2 征税对象的确定 …… 26
5.2.3 计税依据的确定 …… 26
5.2.4 税率的设计 …… 27
结 论 …… 29
参考文献 …… 30
致 谢 …… 33
