财税法视野下我国大气污染治理的政府间分配机制研究  

The Study of Distribution Mechanism among Governments in the Management of Air Pollution from Perspective of Finance and Tax Law

作　　者：王文婷[1] 

机构地区：[1]中共中央党校,北京100091

出　　处：《阅江学刊》2016年第6期36-44,共9页Yuejiang Academic Journal

摘　　要：目前,我国在大气污染治理方面尚未取得理想效果,从根本上说,是中央与地方间财权与财政事权不匹配所导致的。我国几乎所有的关于大气污染治理的法律法规都将大气污染治理事权交给地方政府,对地方政府相应的财权却鲜有提及。现阶段,中国在大气污染治理工作中,中央和地方的财权事权分配可以采取先分配事权,再匹配财权的方法。大气污染治理相关法律应立足于可持续发展观,构建生态税法的观念基础。在征收环境税时,应遵循分权治理的原则,构建中央和地方的两级环境税收体系。大气污染防治补偿机制必须明确补偿主客体、补偿标准和补偿方式。借助预算法,促进财权和事权在政府间的法治化分配。合理确定政府间的财政转移支付额度,保证欠发达地区的政府能够提供足够的大气污染治理资金。At present,the undesired effects in China's air pollution control,which has not been yet achieved fundamentally,are due to the uneven match of financial and fiscal power between the central and local official department. Almost all of the laws and regulations on air pollution control empower the local government to have a say in air pollution control. On the contrary,the local government's corresponding financial rights are rarely mentioned. At this stage,in the process of air pollution control in China,the central and local distribution of financial and administrative powers can first follow the rule of allocation of powers,and then match the financial rights. The concept of sustainable development should be based on the laws of air pollution control,which makes up the concept of ecological tax law. In the collection of environmental taxes,the principle of decentralization governance should be followed to build two-level central and local environmental tax system. Compensation mechanism of air pollution control must make clear the subject,object and standards of compensation. With the help of budget law,the sharing of financial rights and powers is promoted between governments. The amount of intergovernmental transfer payments needs to be rationally determined to ensure that the governments of less developed areas are able to provide adequate air pollution control funds.

关 键 词：大气污染治理 环境税 财政事权与支出责任 生态税法 大气污染防治补偿机制 

分 类 号：D921[政治法律—宪法学与行政法学] F812[政治法律—法学] X51[经济管理—财政学]