中国污水处理费政策分析与改革研究——基于污染者付费原则视角  

Research on policy analysis and reform of the expense of sewage processing in China——Based on the perspective of the polluter-pay principle

作　　者：刘康[1] 李涛[2] 马中[3] LIU Kang;LI Tao;MA Zhong(Financial Office,Henan University,Kaifeng,Henan 475004;School of Geography and Environmental Science,Henan University,Kaifeng,Henan 475004;School of Environmental Science,Renmin University of China,Beijing 100872)

机构地区：[1]河南大学财务处,河南开封475004 [2]河南大学地理与环境学院,河南开封475004 [3]中国人民大学环境学院,北京100872

出　　处：《价格月刊》2021年第12期1-9,共9页

基　　金：河南省重点研发与推广专项计划项目“基于污染者付费原则的我国污水处理费政策分析与改革研究”(编号:202102310308);河南省科技智库调研课题“河南省水环境质量达标规划制度设计研究”(编号:HNKJZK-2021-60C)

摘　　要：基于污染者付费原则对中国污水处理费政策存在的问题进行了分析。结果表明:法律法规并没有对污染者付费原则和水环境质量不退化的概念进行明确界定,致使生态环境成本内部化无法实现;污水处理费占人均可支配收入、工业成本的比重偏低,政策调整滞后;污水处理费相关政策不统一且收费标准模糊,导致全成本识别存在偏差;现行污水处理费与全成本之间还有一定差距,无法实现全成本覆盖;部分地区"达标排放"的污水处理厂仍然有可能造成"实际上的污染",无法确保受纳水体的指定功能不受影响。根据研究结论,提出了明确污染者付费原则、明确费(或税)率标准、出台污水处理费征收相关规范的对策建议。Based on the polluter-pay principle,this paper analyzes the problems existing in the policy for sewage processing expense in China.The results show that laws and regulations do not clearly define the polluter-pay principle and the concept of non-degradation of water environment quality,which makes the internalization of ecological environmental costs impossible to achieve.The proportion of the expense of sewage processing in per capita disposable income and industrial cost is low,and the policy adjustment lags behind.The relevant policies of the expense of sewage processing are not unified and the charging standard is vague,resulting in deviation in the identification of full cost.There is still a certain gap between the current sewage processing expense and the full cost,which can not realize the full cost coverage.The sewage processing plants under certain standard in some areas may still cause“actual pollution”,which can not ensure that the designated function of the receiving water body will not be affected.Based on the research conclusions,this paper puts forward countermeasures and suggestions,such as clarifying the polluter-pay principle,clarifying the standard of fee(or tax)rate,and introducing relevant norms for the collection of sewage processing expense.

关 键 词：污水处理费 环境税 污染者付费原则 全成本 

分 类 号：F726.2[经济管理—产业经济]