环境税规制农业面源污染的政治经济学研究  

A Political Economic Research on Environmental Tax Regulating Agricultural Non-Point Source Pollution

作　　者：周志波 ZHOU Zhi-bo(Southwest University Economic Development Research Center of Three Gorges Reservoir Area,Chongqing 400715,China)

机构地区：[1]西南大学三峡库区经济社会发展研究中心,重庆400715

出　　处：《江西财经大学学报》2022年第5期89-102,共14页Journal of Jiangxi University of Finance and Economics

基　　金：国家社会科学基金重大项目“基本公共服务均等化建设中的地方财政体制改革研究”(18ZDA096);中国法学会重点课题“迈向碳中和时代财税法律制度的改革创新研究”(CLS(2021)B08);重庆市国际税收研究会重点科研课题“环境税政治经济学问题研究”(22ZD&056)。

摘　　要：20世纪90年代发达国家推行“绿色税制”改革的实践证明,环境税制度在规制工业点源污染问题方面取得了巨大成功。但规制农业面源污染方面仍然面临诸多政治经济学困境体现在:社会认知尚存差距、政府和公众环保意识不够,各国政府囿于政党政治或部门利益难以达成制度共识,制度设计要求较高以及在征管操作实践层面存在较大难度等。已有研究表明,环境税规制农业面源污染在理论上具有可行性,长期内应将环境税制度向农业面源污染领域推广,而这一制度实践的关键在于解决环境税改革的政治经济学问题,提高环境税制度的政治可行性。中国未来在农业面源污染领域深化环境税改革,应当坚持财政中性原则,建立专款专用制度,采用环境税试运行模式,并实行“双向激励”政策。The practice of implementing the“green tax system”reform in developed countries since the 1990s has proved that the environmental tax system has achieved great success in regulating pollution,especially industrial point source pollution.However,in regulating agricultural non-point source pollution,it is still faced with a number of political economic dilemma:there is still a gap in social cognition,the environment protection awareness of the government and the public is not insufficient;it is difficult to reach institutional consensus due to the governments of all the countries being confined to the party politics and department interests;and the demands on the institutional design of environmental tax regulating agricultural non-point source pollution are higher,and there are greater difficulties at the practical level of collection and management.However,a large number of literatures show that the regulation of agricultural non-point source pollution by environmental tax is feasible in theory;in the long term,the environment tax system should be promoted to the field of agricultural non-point source pollution.The key of the institutional practice lies in the political economic problems in solving the environmental tax reform and the improvement of the political feasibility of the environmental tax system.In the future,China should deepen the environmental tax reform in the field of agricultural non-point source pollution,adhere to the principle of fiscal neutrality,establish a special fund system for special use,adopt the trial operation mode of environmental tax,and implement the“two-way incentive”policy.

关 键 词：环境税 环境规制 农业面源污染 政治经济学 

分 类 号：F323[经济管理—产业经济]