关于征收环境保护税有效治理畜禽养殖业面源污染的研究

本文对我国征收环境保护税能否有效治理畜禽养殖业面源污染进行了探究。结合国内外征收环保税对面源污染治理研究成果,讨论了我国畜禽养殖业面源污染征税对象特殊、实际征收困难、养殖业主相关数据披露不足及养殖主环保意识不强等问题。从政府相关政策、公民绿色生活需求、环保科技革新3个方面梳理了治理可行性,提出环境保护税的征收可以从政府政策、技术革新、环保典范等角度促使畜禽养殖业主减少面源污染排放,实现经济、社会与环境形成良性循环和可持续发展。

Study on levying environmental protection tax to effectively control non point source pollution of livestock and poultry breeding industry

This paper discusses whether the environmental protection tax can effectively control the non-point source pollution of livestock and poultry industry.Based on the experiences of environmental protection tax treatment at home and abroad,this paper discusses the problems such as the special tax object,the difficulties in actual collection,the insufficient disclosure of relevant data and the weak awareness of environmental protection of farmers.This paper combs the feasibility from three aspects:relevant government policies,citizens’green life needs and environmental protection technology innovations.It is proposed that the collection of environmental protection tax can promote livestock and poultry farmers to reduce non-point source pollution emission and change waste into treasure from the perspectives of government policy,technological innovation and environmental protection model,so as to realize a virtuous cycle and sustainable development of economy,society and environment.