我国《环境保护税法》规制的优化路径研究——基于重污染企业的数据检验  

Study on the Optimization Path of Environmental Protection Tax Law in China Based on the Data Verification of Enterprises with Heavy Pollution

作　　者：李博 吕馨宇 周建亚 LI Bo;LÜXinyu;ZHOU Jianya(State-owned Assets Management Office,Leshan Normal University,Leshan Sichuan 614004,China;City College,Kunming University of Science and Technology,Kunming Yunnan 650000,China;School of Management,Jiangsu University,Zhenjiang Jiangsu 212013,China)

机构地区：[1]乐山师范学院国有资产管理处,四川乐山614000 [2]昆明理工大学城市学院,云南昆明650000 [3]江苏大学管理学院,江苏镇江212013

出　　处：《乐山师范学院学报》2024年第9期95-103,共9页Journal of Leshan Normal University

基　　金：江苏省社会科学基金“环境保护税下江苏省工业企业‘波特假说’效应的规模差异性研究”(22GLD001)。

摘　　要：《环境保护税法》的实施标志着我国环境保护税制度的正式建立,对我国环境保护和经济发展存在着重大的影响。我国《环境保护税法》的实施取得了很大的成效,显著地提升了我国绿色经济的发展水平,但也出现了不少问题,阻碍了《环境保护税法》功能的深入实施。本研究立足于“波特假说”理论,基于我国重污染企业的样本数据,实证性地解析《环境保护税法》规制的微观机理,发现存在的问题,提出改进方案,从而更为有效地实现《环境保护税法》的环境保护和经济驱动目标。研究发现,我国《环境保护税法》规制的优化应在如下方向优先关注:一是加大对环保机构环保监测功能的监督,二是改进税务人员的征税服务方式,三是进一步开发环境保护税信息共享平台,四是在环保机构和税务机构之间建立联络员制度,五是提高环境保护税数据库集成技术。The implementation of the Environmental Protection Tax Law marks the formal establishment of China's environmental protection tax system,which has a significant impact on China's environmental protection and economic development.The implementation of the Environmental Protection Tax Law in China has achieved great results,which has significantly improved the development level of China's green economy,but there are also many problems,hindering the in-depth implementation of the functions of the Environmental Protection Tax Law.This study is based on the"porter hypothesis"theory,based on the sample data of heavy pollution enterprises in China,empirically analyzes the micro mechanism of the environmental protection tax law regulation,put forward improvement scheme,so as to more effectively realize the environmental protection and economic drive target of environmental protection tax law.The research found that the optimization of the environmental protection tax law regulation should be in the following direction:one is to increase the supervision of environmental monitoring function of environmental protection agency,the second is to improve the tax service,three is to further development of environmental protection tax information sharing platform,four is the liaison system between environmental protection agencies and tax agencies,five is to improve the environmental protection tax database integration technology.

关 键 词：《环境保护税法》 重污染企业 “波特假说” 绿色技术创新 

分 类 号：D922.22[政治法律—经济法学]