摘要
地方政府财政收入体系与其环保行为存在极为密切的关系。为借鉴发达国家地方政府在财政上对当地环境保护的投入方式，阐述了美国地方政府及其财政收入体系概况。分析了这种收入体系对地方政府环保积极性激励作用的原因：收入体系与GDP脱钩；财产税作为主体税种，因其课税对象为居民，并属于存量税，从而较大地激励了地方政府的环保积极性；相对完善且强有力的转移支付则通过对地方政府作用,有利于站在州，甚至联邦政府的角度对各地区统筹兼顾，对产业发展合理布局，以实现节能减排、保护环境。指出了这种收入体系模式对我国地方财政体制改革，促进节能减排和环境保护的借鉴意义。
There are some connections between local government revenue system and its environmental acts. In China, partly because of the present revenue policies, local governments lay too much stress on their local economic development that has become one of the most critical bottlenecks in environment protection. By contrast, in the United States, the local revenue systems have no connection with the GDP. The property taxes, as the mainstay of local revenue systems, inspire local initiatives in environment protection effectively; and the fairly complete and firm system of governmental transfers, which facilitates overall consideration and proper arrangement from the standpoint of resources use, plays a very important part in coordinated development among the economy, society and environment. Such revenue systems could be expected to give a reference to reforming local financial systems in China to promote the energy conservation, emission reduction and environment protection.
出处
《上海环境科学》
CAS
CSCD
2009年第6期258-261,共4页
Shanghai Environmental Sciences
基金
教育部哲学社会科学研究重大课题攻关项目(编号:07JZD0008)子课题
关键词
地方政府
财政收入体系
政府环保行为
激励作用
Local government Revenue system Environmental acts of government Inspiration
