环境保护税与排污许可制度衔接机制及协同优化策略探究  

Exploration of the Cohesion Mechanism and Collaborative Optimization Strategy Between Environmental Protection Tax and the Pollutant Discharge Permit System

作　　者：王焕松 刘春红 陈秋韵 贾学桦 江澜 WANG Huansong;LIU Chunhong;CHEN Qiuyun;JIA Xuehua;JIANG Lan(Institute of Resources and Environment,Beijing Academy of Science and Technology,Beijing 100089,China;Appraisal Center for Environment and Engineering,Ministry of Ecology and Environment,Beijing 100041,China)

机构地区：[1]北京市科学技术研究院资源环境研究所,北京100089 [2]生态环境部环境工程评估中心,北京100041

出　　处：《环境影响评价》2025年第1期6-11,共6页Environmental Impact Assessment

基　　金：北京市公益性科研院所改革与发展专项(24CB002-06)。

摘　　要：综合协调运用经济、行政等手段,衔接融合关联环境管理制度,构建以排污许可制为核心的固定污染源监管制度体系,是党中央、国务院关于生态文明体制改革的重要决策部署,是提升生态环境治理体系和治理能力现代化水平的重要制度保障。本文梳理国内外环境保护税和排污许可制度(以下简称“两项制度”)的发展概况,阐述我国两项制度在生态文明建设中的功能定位及衔接协同的意义,基于我国两项制度的实施和衔接现状,剖析了制度衔接和协同管理面临的主要挑战,从夯实法律法规支撑体系、健全污染物排放量核算方法、强化信息数据对接共享和联审共管、筑牢基于执行报告的征管协作机制等方面,探索提出了加强制度衔接及协同优化的建议,以期推动两项制度有机衔接、高效协同,形成制度合力。Combining the use of economic and administrative means,integrating related environmental management systems,and building a fixed pollution source supervision and management system with the pollutant discharge permit system as the core are important decisions and strategic deployments of the CPC Central Committee and the State Council regarding the reform of the ecological civilization system,and important institutional guarantees to enhance the modernization level of ecological environment governance system and governance capacity.This paper reviews the development overview of environmental protection tax and the pollutant discharge permit systems( "two systems") at home and abroad,elaborates on the functional positioning and collaborative significance of the two systems in the construction of ecological civilization in China,and based on the current implementation and coordination of these systems in China,analyzes the main challenges faced by the coordination and synergistic management of the two systems.Suggestions on enhancing coordination and synergistic optimization are explored and proposed from the perspectives of strengthening the legal and institutional support system,improving the calculation method of pollutant emissions,enhancing information and data interconnection and sharing,and building a joint management mechanism based on the permit execution report for environmental protection tax collection.The aim is to promote the organic coordination,efficient synergy of the two systems and form institutional synergy.

关 键 词：排污许可制 环境保护税 衔接机制 协同管理 污染物排放量核算方法 

分 类 号：X324[环境科学与工程—环境工程]