【摘要】 通过梳理我国排污权有偿使用和交易的实践探索,发现排污权有偿使用资金作为非税财政收入用于农村环境综合整治多地已有实践。"十三五"期间河北省工业企业水污染物排污权有偿使用资金为5.68亿元,占农村环境污水治理预算资金的82.2%,可以作为农村环境治理资金筹集的有效途径。辅以中央农村环保专项财政拨款,基本可以满足农村环境综合整治污水处理投资的需求。提高资金使用效率,可以通过完善排污权有偿使用资金使用办法、制定排污权有偿使用资金绩效考核办法、整包打捆资金推进农村环境连片整治和运用财政担保支持市场机制的介入等途径实现。更多还原

【Abstract】 By combing the practical exploration of the payment for initial emission allowance policy and emission trading policy in China, this article analyzed that the paid-use fund of emission right as a non-tax fiscal income has been used in the rural environment comprehensive improvement of several provinces. During the "Thirteenth Five-Year Plan" period, the paid-use fund of water pollutants emission rights of industrial enterprises in Hebei Province was 568 million yuan, and accounted for 82.2% of the budget for rural environmental sewage treatment. It can be used as an effective way to raise funds for rural environmental governance. Combined with the special financial allocation of central rural environmental protection, the demand for the sewage treatment investment of rural environmental comprehensive improvement can be basically satisfied. In order to improve the efficiency of fund use, the article put forward four policy recommendations, included improving the methods of the paid use funds for emission rights, formulating performance appraisal methods for the paid use fund of emission rights, packaging funds to promote rural environmental contiguous improvement and using financial guarantee to support the market mechanism.更多还原