摘要
中国主体功能区建设取得了积极的成效,各县级行政区均已明确了主体功能区的定位。中国关于主体功能区生态环境保护的奖惩,目前并没有成熟的机制。从排污纳税和公众参与两方面来对主体功能区生态环境保护奖惩机制进行研究,分析现行《环境保护税法》中排污纳税减免政策的施行情况,得出针对大多数重点企业的减免建议,建议《环境保护税法》在原有基础上增加一档政策优惠。调查研究部分地区的不同公众参与奖励办法、举报途径、公众参与的积极性,结合各功能区的经济、生态环境等情况,建议不同主体功能区施行差别化的奖励标准。
The construction of ecological main functional zones in China has achieved positive results and the positioning of functional zones in each county has been clarified.However,China does not have a mature mechanism for rewarding and punishing ecological and environmental protection in functional zones.This paper studies the reward and punishment mechanism of ecological environmental protection in the main functional zones from the aspects of tax payment on pollutant discharge and public participation.Based on the analysis of the implementation of the emission tax exemption policy in the current Environmental Protection Tax Law,the tax exemption proposal for most key enterprises is proposed,and it is suggested that the Environmental Protection Tax Law should add a preferential policy on the original basis.Investigate and study the different public participation reward methods,reporting methods,and enthusiasm of public participation in some areas,it is suggested that different reward standards should be applied to different functional zones in combination with the economic and ecological environment of each functional area.
出处
《环境保护与循环经济》
2020年第5期44-47,共4页
environmental protection and circular economy
基金
生态环境部南京环境科学研究所外委课题(201908)
国家自然科学基金(21777076)。
关键词
主体功能区
排污纳税
公众参与
main functional zones
paying taxes on pollutant discharge
public participation
