绿色税制背景下环境保护税激励机制的制度困境与完善路径

Institutional Dilemmas and Improvement Paths of the Incentive Mechanism of Environmental Protection Tax under the Background of Green Tax System

摘要: 在“双碳”目标持续推进和高质量发展背景下，绿色税制逐渐成为引导资源配置和推动绿色转型的重要制度工具。作为我国绿色税制体系中的基础性税种，《环境保护税法》在替代排污收费、强化污染治理法治化方面发挥了积极作用，但从制度运行效果看，其激励功能相对薄弱，尚未有效引导企业开展绿色技术创新和结构性减排。基于绿色税制视角，本文系统分析了环境保护税激励机制的制度现状与运行困境，指出其在激励覆盖范围、法律适用方式、政策导向效应及制度协同方面存在不足。研究认为，现行环境保护税制度仍以规制逻辑为主，激励工具类型单一，与财政补贴、绿色金融及其他绿色税种的衔接不畅，影响了税收激励功能的充分发挥。对此，本文提出通过扩大税收优惠适用范围、推动环境保护税向“约束–激励”并行的综合性制度转型、加强对绿色技术创新的支持等路径，完善环境保护税激励机制，以提升其在绿色转型和生态文明建设中的制度效能。

Abstract: Under the “Dual Goals” of carbon neutrality and high-quality development, green taxation has become an important institutional instrument for guiding resource allocation and promoting sustainable transformation. As a fundamental component of China’s green tax system, the Environmental Protection Tax Law has played a positive role in replacing pollution discharge fees and strengthening the legal framework for environmental governance. However, from the perspective of policy implementation, its incentive function remains relatively weak and has not effectively encouraged enterprises to engage in green technological innovation and structural emission reduction. From the perspective of green taxation, this paper analyzes the current operation and institutional dilemmas of the incentive mechanism of the environmental protection tax, identifying deficiencies in incentive coverage, legal applicability, policy orientation, and institutional coordination. The study finds that the existing system is still dominated by regulatory logic, with limited incentive instruments and insufficient coordination with fiscal subsidies, green finance, and other green tax policies. Accordingly, this paper proposes improving the incentive mechanism by expanding the scope of tax incentives, promoting the transformation toward a combined “regulation-incentive” model, and strengthening support for green technological innovation, so as to enhance the effectiveness of the environmental protection tax in advancing green transition and ecological governance.