环境保护税:税率测算、财政影响以及征管机制设计——以贵州省为例  

Environmental Protection Tax:Tax Rate Calculation,Financial Impact and Design of Tax Collection and Management Mechanism—— A Case Study of Guizhou Province

作　　者：魏彧[1] 张炳禄 Wei Yu;Zhang Bing- lu(2 .School of Economics , Guizhou University of Finance and Economics , Guiyang , Guizhou 550025)

机构地区：[1]贵州财经大学经济学院,贵州贵阳550025

出　　处：《贵州商学院学报》2018年第1期11-19,共9页Journal of Guizhou University Of Commerce

摘　　要：重点测算贵州省环境保护税税率,在此基础上考察环境保护税的财政效应及完善环境保护税征管机制。研究结论表明:(1)建议贵州省环境保护税废气的定额税率为2.4元/污染当量,废水的定额税率为2.8元/污染当量为宜。(2)贵州省环境保护税收入预测为9.33亿元,除了省级征收外,毕节、遵义以及六盘水市环境保护税收入贡献接近五成。最后,从构建环境保护税涉税信息共享机制、收入核定方式以及推进环境保护税大数据治税工作等方面提出完善环境保护税征管机制对策建议。This paper focuses on the environmental protection tax rate and the burden of enterprises in Guizhou Province.On this basis,it examines the fiscal effect of environmental protection tax and improve environmental protection tax collection and management mechanism.The research conclusions show that：（1） It is recommended that the fixed tax rate for the environmental protection tax exhaust gas in Guizhou Province be 2.4 yuan/pollution equivalent,and the fixed tax rate for wastewater is 2.8 yuan/pollution equivalent.（2） The revenue from environmental protection taxation in Guizhou Province is forecast at 933 million yuan.Excluding provincial acquisitions,the contribution of environmental protection taxes to Bijie,Zunyi,and Liupanshui City is close to 50%.Finally,from the aspects of constructing the tax-related information sharing mechanism of environmental protection tax,the method of revenue verification,and the promotion of tax treatment of environmental protection tax data,suggestions are given to improve the environmental protection tax collection and management mechanism.

关 键 词：环境保护税 税率测算 税收征管 

分 类 号：F812[经济管理—财政学]