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为了应对日趋严峻的环境污染问题,征收环境税已成为我国的现实选择。本文通过一个激励相容模型,分析了在中国式地方政府竞争背景下,环境税权的适当划分有助于调动地方政府保护环境的积极性,提高环境保护的效率。因此,我国在征收环境税时,应遵循分权治理原则,构建中央和地方两级环境税收体系,并提出了中央性环境税和地方性环境税的具体征收方案:设置中央性的大气污染税和地方性的环境保护税。
In order to cope with the increasingly serious environmental pollution problems, the collection of environmental taxes has become a realistic choice for our country. Through a model of incentive compatibility, this paper analyzes the appropriate division of environmental tax rights in the context of Chinese-style local government competition, which helps to mobilize the enthusiasm of local governments to protect the environment and improve the efficiency of environmental protection. Therefore, when collecting environmental taxes, our country should follow the principle of decentralized governance, build an environmental taxation system at the central and local levels, and propose a specific collection scheme for central environmental taxes and local environmental taxes: setting a central air pollution tax And local environmental protection tax.