Innovation of Preferential Tax Policy to Promote the Third－party Governance of Environmental Pollution
Dong Zhanfeng and Long Feng
摘要：实施环境污染第三方治理是我国环境污染防治工作发展的趋势，有助于通过治污的专业化、规模化、市场化运营，提高污染治理效率，并推动环保产业的快速发展。本文通过梳理发现，目前我国环境污染第三方治理行业发展还不成熟，需要加强政策驱动，特别是需要充分发挥税收政策的引导和激励作用。但是，目前我国还没有专门针对环境污染第三方治理企业的税收优惠政策，现有环境保护税收优惠政策力度太弱，能够享受环保税收优惠的企业数量以及优惠金额都很有限。为促进第三方治理行业的发展，本文认为要对第三方治理企业给予直接的税收优惠；适当扩大购置环保设备企业所得税抵免幅度，扩大企业所得税对环保项目的减免范围；加大对资源综合利用的优惠力度；强化环境保护税对污染减排和第三方治理的正向激励。
关键词 ： 环境污染, 第三方治理, 市场机制, 税收优惠
Abstract: The implementation of third－party pollution control is the development trend for China’s environmental pollution control and prevention work，which is conducive to improving the efficiency of pollution control and promoting the rapid development of environmental protection industry through the specialized，large－scale and market－oriented operation of pollution control． At present，the development of the third－party environmental pollution control industry in China is not mature，so it is necessary to strengthen the policy driving，especially to give full play to the guiding and encouraging role of tax policies． However，at present，there is no preferential tax policy specifically targeted at third－party environmental pollution treatment enterprises in China． The existing preferential tax policy for environmental protection is too weak，and the number of enterprises that can enjoy preferential tax policies for environmental protection and the preferential amount that the enterprises can get are limited． In order to promote the development of the third party governance industry，this paper believes that the third party governance enterprises should be given direct tax incentives． And also expanding the scope of enterprise income tax credit for environmental protection equipment appropriately and implementing the flexible scope of tax credit． We should expand the scope of exemptions from enterprise income taxes for environmental protection projects and increase preferential treatment for comprehen sive utilization of resources． Then can strengthening the positive incentive of environmental protection tax on pollution reduction and third－party governance． Keywords: Environmental Pollution; Third－party Governance; Market Based Mechanism; Preferential Tax Policy
基金资助:本文系水体污染 控 制 与 治 理 科 技 重 大 专 项 “ 流 域 水 环 境 管 理 经 济 政 策 创 新 与 系 统 集 成” 课 题(２０１８ＺＸ０７３０１００７)的阶段性成果。
DOI:10．19511/j．cnki．jee．2018．04．010