摘要
肇因于“市场失灵”的环境治理难题,使得作为政府治理手段的财税政策工具介入生态环境保护成为必然,环境财税工具的选择、组合以及联动亦就至关重要。但在当前的治理实践中,因过度依赖单一财税政策支持、工具之间缺乏联动等情由,致使生态环保的效果不甚理想。基于此,要想发挥生态环保财税政策工具的积极效用,就有必要系统梳理生态环保政策工具类型,考察每一种环境财政工具的特殊性,在此基础上考证此类财税工具与环境保护的搭配和协调度。亦如此,环境治理中应充分挖掘生态环保财税工具、同等对待生态环保收入与支出工具、有效组合配置生态环保工具,同时注意协调生态环保工具的政策性与法律性。惟其如此,通过生态环保财税政策工具的选择与优化配置,方可助力生态环境保护,保障生态文明的可持续发展和人与自然的和谐发展。
Due to the problem of environmental governance caused by“market failure”,it is inevitable that the fiscal and taxation policy tools should be involved in the protection of ecological environment.However,due to excessive reliance on single fiscal policy support,lack of linkage between tools and other reasons in the current governance practice,the effect of ecological environmental protection is not ideal.Therefore,in order to give full play to the positive effect of the fiscal and tax policy tools of ecological environmental protection,it is necessary to systematically sort out the types of ecological environmental protection policy tools,investigate the particularity of each environmental financial tool,and on this basis,verify the matching and coordination degree of such fiscal and taxation tools and environmental protection.We should fully explore the fiscal and taxation tools of ecological environmental protection,treat the income and expenditure tools of ecological environmental protection equally,effectively combine and allocate the ecological environmental protection tools,and pay attention to the coordination of the policy and legal nature of the ecological environmental protection tools.Only in this way,we should choose and optimize the fiscal and tax policy tools for ecological and environmental protection,and protect the ecological environment,ensure the sustainable development of ecological civilization and the harmonious development of human and nature.
作者
李倩
LI Qian(Law of School,Wuhan University,Wuhan 430072,Hubei,China)
出处
《中南林业科技大学学报（社会科学版）》
2020年第4期77-83,共7页
Journal of Central South University of Forestry & Technology（Social Sciences）
基金
重庆市社会科学规划一般项目“支持重庆市中小企业发展的财税政策工具选择研究”(2019YBFX025)。
关键词
环境保护
财税政策工具
工具选择
组合配置
environmental protection
fiscal and taxation policy tools
tool selection
combination configuration
