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Dołączył: 21 Lut 2011
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 Wysłany: Czw 12:15, 21 Kwi 2011 Temat postu: mbt laarzen gei ipc pwrp rkv |
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China Environmental Review and Prospect of Economic Policy (below)
(D) financial policy. 1. Credit policy. In 1995, the People's Bank of China has developed credit policies to adapt to the requirements of environmental protection - The project shall not be provided loans. The absence of relevant supporting measures, the effects of poor implementation of the policy. 2. Environmental protection industry financing. Financing environmental protection industry in China is undoubtedly the development of one of the main bottlenecks. At present, China's environmental protection enterprises in addition to government investment, the main way of raising funds through indirect financing. On the one hand, large-scale environmental protection projects by the state through policy banks into the capital as a special loan, due to external and other issues,[link widoczny dla zalogowanych], the gap part of the more difficult to obtain from other commercial banks; the other hand, those with growth, considerable benefits small and medium Environmental business loans, guarantees difficult. the current system of indirect financing of environmental protection industry, there are many defects, such as the flexibility of monetary and credit policy of non-enterprise lending initiatives; financial institutions write off bad debt rate is too low, the loan is not active high; information transmission mechanism lags behind, the objective cause of the financial sector services are not in place. Deeper reason is the weak direct financing, the financial assets Securities level is too low, resulting in environmental capital and a serious shortage of financial assets structure, a general shortage of environmental enterprise fund, a large proportion of indirect financing of state-owned enterprises, high cost and poor efficiency. 3. Environmental pollution liability Insurance . Environmental pollution liability insurance is based on the insured's liability for civil damages for the object type of insurance is the insurer of the insured within the insurance coverage because of the environmental pollution caused by acts of personal injury, property damage, etc. to provide protection of civil liability insurance. Sixties and seventies of the 20th century, the United States, Britain and some other developed countries have introduced the insurance industry, environmental pollution liability insurance. In China, the Dalian City in 1991, pioneered the pollution liability insurance. Since then, Shenyang and some other cities also started the insurance business. Second, the recent mid-term study of environmental and economic policy reform CPC Plenary Session, the State raised the macro decision-making to achieve Environmental economic policy is to achieve this important policy development model protection, therefore, necessary to further increase in recent mid-term environmental and economic policy reform and improvement efforts, optimize, adjust the environmental aspects of economic institutional arrangements. current and coming period, China will be in industrialization, urbanization, marketization and internationalization of woven hand, economic and social development of the critical period, while also facing rapid economic growth and resource consumption , the contradiction between ecological protection and challenges. Proved at home and abroad, high input, high consumption and high pollution, economic growth is not sustainable, we can not take the building a resource saving and environment-friendly society, to achieve faster and better economic and social development. (a) on improving the environment Financial policy recommendations. 1. Broaden the financing channels for environmental protection, do everything possible to increase the capital investment budget for environmental protection. According to statistics and estimates, in the modern productive forces, science and technology and environmental resources, conditions, the 1% to 2% of GNP for environmental protection, pollution control can be largely, to maintain the environmental quality acceptable to the public in a level; such as the investment of 5% to the basic end to the process of environmental degradation. At present, China's environmental protection investment levels are low, the proportion of GDP accounted for only about 1%. To reverse the current environment of the overall deterioration of the situation, the quality of the environment to a level acceptable to the public (minimum bottom line), 1.5% of gross national product should be used for environmental protection. This level of funding both for the development of international environmental protection trend, but also our strength can bear. First of all, to establish a government investment growth mechanism of environmental protection, through legislation the government environmental protection investment accounts for a certain period to determine the proportion of GDP or the ratio of total financial expenditure, and clearly defined to be slightly higher growth rate of investment in environmental protection the national economy growth. In our limited financial resources, expenditure rigidity strong case, to substantially increase financial input in environmental protection is still facing many difficulties, so it is necessary to seek other financing channels. Can be considered a special fund for environmental protection, compensation for the use, and rolling development. The Fund sources include sewage charges, confiscation of income. Second, we should consider the establishment of public financial budget system, the environmental information, environmental science, Administration and a variety of resource protection and other subheadings. Meanwhile, ecological construction and environmental protection continue to be funded by treasury bonds and the central budget as the investment focus, increase in the key ecological projects and capital investment in pollution control projects. again, also urged the public finances healthy development of the environmental protection industry. With the protection of the environment by the widespread concern around the world, the environmental protection industry has gradually developed into a The forecast shows that in the next few years, the average annual output value of China's environmental protection industry growth rate will reach 15% or more. Government departments, environmental protection industry should be seen as public good nature of both high-tech industry to treat, through financial interest subsidies, financial assistance,[link widoczny dla zalogowanych], tax expenditures and other means to promote the environmental protection industry. In addition, to strengthen the fiscal responsibility of spending on environmental protection, resources and environmental indicators will be incorporated into all levels of government and cadres of the assessment areas. Governments at all levels to environmental protection expenditure added to the level and increasing the focus on content, increase the basin area pollution control, environmental protection and environmental monitoring pilot and demonstration funding for capacity-building. The resource and environmental performance into the cadres of the system and method of performance evaluation on the implementation of the Government and the relevant functional departments of resources and environmental target responsibility and administrative accountability system. 2. Improve various financial incentives, to foster the development of environmental protection. Include: first, the business activities of enterprises in the production process used to reduce pollution or contamination of machinery and equipment (ie corporate relocation pollution restricted areas, ex situ construction, and to give tax cuts, tax exemptions, to maintain an active interest of pollution control sectors; Third, to help protect the environment, pollution control and behavior of individuals, the Government shall, through financial subsidies and tax expenditures, and other means of support to be policy. 3. Environmental factors to increase financial transfer payments to multi-channel financing. First, the establishment of ecological protection in favor of financial transfer payment system. Proposal to increase financial transfer payments to the weight factors of ecological environment, increase the protection of ecologically important areas and areas of support for good results. The principle of equality of public services, increase financial transfer payments to central and western regions, with important ecological areas (such as nature reserves) or ecological factors (national ecological forest) implementation of national purchasing and so on. The second is the establishment of national ecological compensation special fund. The establishment of national ecological compensation fund need to adhere to two principles: First, to reduce the burden on enterprises, improving the people's income. Second, open up new funding sources must internalize the external costs of economic activities consistent with the principles, such as fiscal reform on the idea of compensation for the use of resources under the search channel. The direction of the Fund's use of three main aspects: first, for ecological construction and protection. In the country carried out under the unified planning and improve the efficiency of resource allocation. Second, for the treatment and rehabilitation or historical legacy of large-scale, development of mineral resources from the ecological damage caused. Third, the need for national ecological compensation areas and other areas. The special fund is a regular funding channels, to ensure a stable source of funding. Local government, can refer to the way the national ecological compensation fund the establishment of local eco-compensation fund. 4. To establish green procurement system. Establish a government green procurement system, the implementation of government green procurement in China, In the long run, China should, like many developed countries, to develop a special Governments should adopt green procurement practices of the direction of consumer spending and the production direction, and promote the development of circular economy. 5. To provide various forms of financial subsidies. First, the implementation of price subsidies. A circular economy for enterprise product cost is higher than the initial average cost of social situation, given the price subsidies. Second, the implementation of enterprise losses. Economic development of the early business cycle for financial policy, temporary loss of the tilt. Third, the implementation of financial discount. That the Government on behalf of the company to pay part or all of the loan interest and increase corporate profits. Fourth, the tax repayment. That the Government in the calculation of corporate taxable income, the enterprise should be deducted from the return of loans, a corresponding reduction in corporate tax base. 6. The implementation of financial credit policy. One policy bank should be low-interest loans, interest-free loans, to extend the credit period, concessional loans, loan interest subsidies, etc. to support the enterprise funds; other countries should speed up the environmental to the fundamental solution to the current cleaner production, environmental protection funds to implement the difficult problem of credit. (b) on the reform and improvement of environmental tax policy recommendations. 1. Adjust and improve the flow of environment-related tax policy. (1) tax policy adjustment and improvement. Encouraged to better reflect the ① encourage enterprises to conserve resources for the use of renewable resources, allowing enterprises to purchase pollution control equipment, monitoring equipment and the global environmental protection equipment, the amount of VAT input tax deduction. ② The significant operating losses in the comprehensive utilization of resources, but companies such as garbage power plant, waste battery treatment plant, to take Jizhengjitui or exemptions and other preferential policies to address the tax rebate does not affect cash flow and other timely issues. ③ reduce or even cancel some of the tax rebate rate of resource products to control the export of resource products. (2) consumption tax policy adjustment and improvement. Suggested that the consumer could easily lead to environmental pollution, consumption tax included in the scope of taxation, improve environmental pollution caused by these products easy to use cost,[link widoczny dla zalogowanych], limiting its production and consumption. ① additional coal resources consumption tax taxable items; ② low-grade gasoline and leaded gasoline excise surtax, the tax difference by encouraging the use of high-grade gasoline and unleaded gasoline; ③ health hazards and pollution of the environment on consumer goods (such as tobacco, plastic bags, plastic lunch boxes, disposable chopsticks) additional tax levy of consumption tax or consumption; ④ for luxury goods, luxury goods consumption tax. (3) adjust the rate of sales tax on taxable items. Timber, medicinal herbs, rare plants and animals and so easy to damage the ecological environment, industry, environmental pollution caused by the provisions of a higher tax rate; while reducing those to protect the ecological environment and resource-intensive industries a lower tax rate. (4) establish a Prohibited or severely restricted the one hand, toxic, harmful chemicals or the environment can cause significant harm to China's import of products, a substantial increase in import tariffs on these products, while giving the benefit of imports of circular economy development resources and products corresponding preferential policies. On the other hand the export of mineral resources and to improve the rate of primary products. 2. Adjustment and improvement of environment-related tax policy. (1) tax incentives to expand the scope of the concessions extended to the manufacture of machinery and equipment environmental protection, environmental protection, engineering design, construction, installation, ecological engineering, environmental technology and new products development and other fields to promote the environmental protection industry round development. The State encourages the production of specialized environmental equipment, environmental protection or conservation of resources to provide technology or services companies, as well as research and production of pollution, pollution control technology alternatives to provide certain corporate income tax relief, including certain tax holidays given to cancel account tax payroll deduction limits and other policies. (2) of the enterprises encouraged by the state to purchase and use of environmental protection equipment, and environmental protection facilities of the enterprise income tax investment credit investment. Current business conditions to enjoy the investment tax credit policy, more stringent regulations, only technological innovation, and only incremental credit, policy efforts to smaller, proposed to relax the standards on environmental protection is conducive to investment in fixed assets is allowed the required rate of arrival Free corporate income tax. (3) accelerated depreciation of equipment to expand the scope of enjoyment. Accelerated depreciation should not be limited to the current key equipment for environmental protection, economical use of resources for environmental protection equipment, production equipment used in research and development to accelerated depreciation should be included in the scope of application. enterprise income tax preferential policies should be focused, clear standards, management practices, should not engage in the GSP. The relevant departments should in accordance with national industrial policies and environmental protection industry development requirements, develop detailed, actionable encourage directory. Directory may include water pollution control equipment, air pollution control equipment, solid waste treatment equipment, noise control equipment, environmental monitoring equipment, energy saving and renewable energy equipment, comprehensive utilization of resources and clean production equipment, pharmaceutical and other environmentally friendly materials and large class, and each put forward specific technical standards. 3. Actively preparing for the timely introduction of fuel tax. Crude oil tax plan has long been established, the key is the introduction of timing. From the current perspective,[link widoczny dla zalogowanych], the introduction of fuel tax as soon as the time has come. 4. And adjust the resource tax policies. Imposed by the current scale, tax, flat tax limitations, resource tax on the more limited the role of environmental protection, we recommend the following mid-term adjustments in the past: (1) expand the scope of charge. Tax the resources of minerals and salt from the scope expanded to apply to all natural resources. In the specific operation can be limited to the current mineral resource tax tariff lines extended to water resources, land resources, forest resources, grassland resources, marine resources, geothermal resources, and should be given to the protection of all other resources and improve resource tax and resource fee relationship. (2) reasonably determine the resource tax unit tax, the establishment of unit tax on a regular basis adjustment mechanism. According to the prices of resource products, and adjust unit tax, and adjusted periodically to establish and perfect the mechanism of tax; on coal, crude oil and other varieties of resources by grade level indicators should be identified with the reserves of consumption linked to recovery rates, to encourage their full use of reserves, reserves disciplinary waste. At the same time to further increase the gap between the tax file, reflecting the exploitation of resources in the process of differential income, high-quality resources, high taxes, poor resources, low tax; reflect the degree of scarcity of resources and the Government of the degree exploitation of the resource constraints, the scarcity of resources, greater degree of large, the Government of the species, the stronger the degree of resource constraints, resource tax rate should be higher, especially for non-renewable, non-alternative, scarce resources and heavy taxes imposed to restrict the predatory exploitation and development; unit tax to reflect the the formation of the external costs of resource extraction and resource the higher the content of harmful substances in the mining process the greater the damage to the environment, resources should be higher tax rate, which is both environmental protection requirements, the commodity price determination guidelines. The resource extraction and use of the same vital interests of businesses and residents together to improve the utilization rate of resources. (3) adjust the tax basis. Will present to the amount of sales and the tax basis of white changed to a production tax basis, which can not only effectively reduce the development of inadequate resources and the behavior of the blind, but also for source control to prevent tax loss. (4) will be changed to water resources, mineral resources compensation fees and taxes. Mineral resources compensation charge in the nature and scope of the existing resource with nearly identical tax, but collection methods and the distribution of income taxes using the existing resources of different fees and taxes will be combined demand from the current situation of the theory and it is feasible, at least a collection agency and the corresponding reduction of the cost of collection. The current difficulties: First, the interests involved in mine management sector and the redistribution of revenue, have yet to do extensive research and coordination. Second, the theoretical basis from the levy, the current mine management department mineral resources compensation is not agreed to change the resource tax levy, because the foreign rental income on the regulation of both mineral charges, there are taxable. But one thing is the same country, that there is no need to rent the same mineral revenue while the same mine in two similar means to charge by the two departments. Third, water and mineral resources compensation fees are levied by the NPC or the State legislature, so the fee will be officially changed to the two resource tax proceedings must first solve the problem. 4. Adjustment and improvement of environment-related and other tax policy. Certain environmental effects to the existing local taxes, tax reform on the one hand according to the normal requirements of improving the tax system, such as the abolition of the two sets of differentiated tax system, adjust the tax burden low and so on, on this basis, reflected in more their environmental functions. (1) vehicle use tax. Vehicle use tax is not only the nature of the property tax, but also has the role of environmental protection should be considered for travel to gradually exhaust gas purification device is installed or class tax breaks given to high-tax; the same time the cylinder capacity shall set the tax rate more grades , so as to phase out polluting vehicles and energy-intensive vehicles, and gradually improve the air pollution. (2) urban maintenance and construction tax. Urban maintenance and construction tax earmarked as tax has the characteristics of the urban environment has become an important investment in infrastructure funding, the city has opened up a legal basis for environmental protection, stable sources of funds for improving urban air and water Quality is of great significance. But the construction tax surcharge should change the current status, it has a separate tax base and further expand the tax, gradually increase the income scale, urban construction and environmental protection to ensure that the funds needed to further increase investment in environmental projects. (3) land use tax. 1984 tax levy of land use in urban areas and the only part of the town limits, industrial and mining areas such as collection, the scope for smaller, lower tax rates, and has issued a series of cuts, such as the reduction of land subsidence, etc. result of land use tax is difficult to play to curb the In this regard, should expand the scope of land use tax, and by greatly increasing tax rates. 5. Actively exploring the introduction of specific environmental taxes. If the foregoing analysis, our current tax system, tax protective effect on the environment mainly depends on the scattered bits of the provisions of certain taxes to achieve,[link widoczny dla zalogowanych], then it will limit the tax on the development of circular economy, control efforts, but also difficult to form dedicated to environmental protection tax revenues. To change this situation, an inevitable requirement to construct a new tax - environmental protection tax. environmental taxes levied on the Western developed countries to solve environmental problems in general practice. Environmental tax on the one hand by increasing the tax burden polluters; to external costs, to reduce or stop promoting its environmental pollution and destruction; the other hand, funding for environmental protection work. Environmental resource tax can improve the existing resource tax, resource tax collection to expand the scope of the regulation of resource tax increase efforts to achieve conservation of resources, protection of the environment. introduction of environmental taxes in China, targeting should be the main focus on controlling pollution and promoting environmental protection, rather than in pursuit of revenue. The basic idea of the introduction of environmental taxes could be considered: (1) environmental tax levied on pollution of the environment object directly in the consumer behavior and environmental pollution caused during the product, the collection of the range should be universal. (2) According to (3) tax burden of environmental taxes can not be too low. In the macro level, the tax burden of green taxes should be to meet the Government to eliminate the pollution caused by the taxpayers pay the full cost of the compensation cost of its external minimum; the micro level, the determination of the tax burden of environmental taxes should be higher than the enterprise technical measures for the control of pollution, the expected marginal cost. To act in terms of pollutant emissions should be higher than the companies to take technical measures to clean up pollution, the expected marginal cost; on consumer behavior in terms of packaging, should be higher than its Rate in the design of measurement must be carefully studied. In accordance with the principles of environmental taxation, the taxable amount of its tax rates caused by pollution should be less than the social opportunity cost. (4) According to the present, China's division of power between levels of government, environmental taxes should be shared as the central and local taxes, levied by the local government responsible for the management. (5) Environmental protection tax is a special tax, the tax revenue should be the dedicated fund earmarked strictly implement the system, all for the environmental protection expenditure.
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