Push forward the reform of financial and tax system of environmental protection in a multi pronged way

With the promotion of environmental protection status, China's financial and tax policies for environmental protection are gradually established and improved, and play an important role in supporting the construction of ecological civilization The fiscal and tax policies of environmental protection involve many aspects such as fiscal expenditure policies, environmental related taxes, preferential tax policies and environmental protection taxes At present, China's financial and tax policy system for environmental protection has been basically formed, the financial expenditure for environmental protection has been increased year by year, the environmental tax policy has been continuously improved, and a substantial breakthrough has been made in the reform of environmental taxes But at present, there is still a lot of work to be done in clarifying the central and local environmental rights, establishing a long-term mechanism of environmental protection fiscal expenditure policy and improving the environmental tax system The author believes that we should scientifically divide the Intergovernmental environmental rights and expenditure responsibilities First, we need to clarify the powers and responsibilities of governments The rights of environmental protection in our country mainly include: independent, joint and entrusted by the superior government According to the requirements of "moderately strengthen the central authority and gradually reduce the central and local common financial authority" put forward in the guiding opinions of the State Council on promoting the reform of the division of central and local financial authority and expenditure responsibility, the authorities of governments at all levels shall be undertaken by the governments at the same level as far as possible, reduce the shared authority, and gradually change the implementation of the instructions under the central government and local governments Secondly, we should refine the powers and expenditure responsibilities of governments at all levels The establishment of government's environmental protection authority and expenditure responsibility should be specific, which can be operated in practical work The list of administrative power and corresponding expenditure responsibility should be made as soon as possible Meanwhile, the list of administrative power of environmental protection should be made according to the central, provincial, municipal and county levels In addition, how to make governments at all levels have sufficient financial resources to fulfill the corresponding expenditure responsibilities after clearly dividing the Intergovernmental powers and expenditure responsibilities is also a difficult problem in the reform In reality, the division of intergovernmental expenditure responsibility and the division of fiscal revenue can not match completely, so we need to make up the financial gap through the transfer payment system From this point of view, the reform of intergovernmental expenditure responsibility division should be linked with the reform of transfer payment system The establishment of a complete environmental tax system with the introduction of environmental protection tax, China's environmental tax system has been basically established However, there is still a lot of work to be done in the establishment of special taxes for environmental protection, general taxes related to the environment and the improvement of tax policies First, gradually improve the environmental tax system According to the mature environmental tax system in developed countries, environmental tax should include pollution tax, pollution product tax, ecological compensation tax and environmental income tax From the perspective of promoting environmental protection, we should improve the environmental tax system as soon as possible At the same time, as far as the environmental protection tax is concerned, there is still room for improvement The current environmental protection tax items only include air pollutants, water pollutants, solid wastes and noise The scope of the tax items is too small, so we should further broaden the scope of Taxation, and also consider carbon dioxide and volatile organic compounds into the scope of taxation We can consider increasing the tax rate appropriately, so as to promote the transformation of polluting enterprises, enhance the environmental innovation power of environmental enterprises, and make environmental protection tax play its due role At the same time, the cooperation mechanism among departments should be strengthened Second, further improve the general taxes related to the environment Although China's resources tax, consumption tax and other environmental related taxes have undergone many reforms and adjustments, the environmental protection function of these taxes has been enhanced, but there is still room for optimization The first is to further expand the scope of collection, the second is to moderately increase tax rates, and the third is to integrate relevant taxes Third, adjust and improve the relevant preferential tax policies We will further expand the scope and intensity of preferential treatment for the production and users of energy-saving and environmental protection products, appropriately simplify the process, and innovate preferential treatment methods In recent years, although the state has increased its support for environmental protection, it still cannot meet the needs of ecological civilization construction It still needs to improve the fiscal expenditure policy and innovative expenditure means The first is to establish a stable growth mechanism of fiscal expenditure Our country should make a hard agreement on the proportion of expenditure related to ecological environment by making corresponding regulations, policies, regulations and other ways in combination with the economic and social development and the needs of environmental protection The second is to innovate the means of financial investment We can make full use of financial budget input, environmental subsidies, discount interest, environmental protection funds and other forms to maximize the benefits of financial funds Third, improve the government green procurement system Gradually improve the laws, regulations and system guarantee system of government green procurement, and play the leading role of the government through institutionalized government green procurement Fourth, explore and establish a diversified investment mechanism Support and encourage social capital to invest in the field of environmental protection, and actively promote environmental PPP and third-party governance mode In addition, the government should implement the goal of eco-environmental protection into the arrangement of budget funds, and strengthen the rigid constraints of financial budget performance management on the ecological environment First, environmental protection budget performance management runs through the whole process of budget preparation, implementation and supervision The second is to build a scientific and reasonable evaluation system of environmental protection budget performance indicators to ensure the maximum efficiency of the use of funds Third, establish the guarantee mechanism of budget performance management of ecological civilization The performance management of eco-environment budget needs the participation of many departments or even the whole society It is necessary to give full play to the function of each department and establish the linkage mechanism between departments