农业面源污染财税法律治理的理论深化与工具拓补  

Theoretical Deepening and Tool Extension of Fiscal and Tax Legal Governance of Agricultural Non-point Source Pollution

作　　者：欧阳天健[1] Ouyang Tianjian

机构地区：[1]华东政法大学经济法学院,上海200042

出　　处：《中州学刊》2021年第10期56-62,共7页Academic Journal of Zhongzhou

基　　金：国家社会科学基金一般项目“农业面源污染防治法律制度创新研究”(19BFX194)。

摘　　要：近年来,农业面源污染逐渐成为一个新的污染爆发点,其发展大有超过工业点源污染之势。对此,排污权交易等治理措施的效果不佳。财税治理以其经济性、综合性、规制性的特点,可有效化解农业面源污染顽疾。我国针对农业面源污染治理的财税法律政策,所选择的财税工具比较单一且有待深化。可将拓宽财税工具的选用范围,作为改革农业环境保护税制的突破口。地方政府捉襟见肘的财政状况以及农业领域税负增减的悖论,都是改革面临的障碍。应当破除路径依赖,在支出型财政工具的选用方面深化现有制度,在收入型财政工具方面搭建立体架构,形成精准对症的税收制度,原则上不对农业生产者个体课税,而对涉农工业生产给予差异化的税收待遇。In recent years,agricultural non-point source pollution has gradually become a new pollution outbreak point,and its development is likely to exceed the trend of industrial point source pollution.In this regard,emission trading and other governance measures are not effective.The fiscal and tax governance,with its economic,comprehensive and regulatory characteristics,can effectively solve the persistent problems of agricultural non-point source pollution.China′s fiscal and tax laws and policies for the governance of agricultural non-point source pollution are relatively simple and need to be deepened.We can expand the scope of fiscal and tax tools as a breakthrough in the reform of agricultural environmental protection tax system.The strained financial situation of local governments and the paradox of increasing and decreasing tax burden in agriculture are the obstacles to reform.We should get rid of path dependence,deepen the existing system in the selection of expenditure-based fiscal instruments,build a three-dimensional structure in the selection of revenue-based fiscal instruments,and develop a precise and targeted tax system,which in principle does not tax individual agricultural producers but gives differentiated tax treatment to industrial production related to agriculture.

关 键 词：农业面源污染 财税治理 法律制度 

分 类 号：D922.68[政治法律—环境与资源保护法学]