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推动黄河流域生态保护和高质量发展的财税政策研究

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财税支持是贯彻国家战略的重要保障,推动黄河流域生态保护和高质量发展离不开财税政策的大力支持.近年来,中央部委和沿黄省份对标国家战略目标,结合各地实际,围绕生态环境保护、水资源节约集约利用等,制定和实施了多项关于黄河流域生态保护和高质量发展的财税政策,促进了黄河流域生态环境改善和经济社会发展.但也存在财税政策支持力度不一、财税政策精准性不强、转移支付体系不完善、财税政策手段方式单一、流域生态保护事权与支出责任划分不清晰等问题.在对财税政策与生态保护和高质量发展理论的基础上,对中央和省级地方层面有关促进黄河流域生态保护和高质量发展的财税政策进行系统性梳理,认为坚持走绿色低碳发展之路,因地制宜、分类施策,针对上游水源涵养区、中游水土保持区和下游湿地生态区制定和实施差别化的财税政策,充分发挥财税政策的支持作用,能够更好地推动黄河流域生态保护和高质量发展.
Research on Fiscal and Tax Policies to Promote Ecological Protection and High-Quality Development in the Yellow River Basin
Fiscal and tax support is an important guarantee for implementing national strategies,and pro-moting ecological protection and high-quality development in the Yellow River Basin requires strong support from fiscal and tax policies.Central ministries and provincial regions along the Yellow River have aligned with national strategic goals,considering local realities,and have formulated and imple-mented various fiscal and tax policies focused on ecological environmental protection and the conserva-tion and intensive use of water resources.These efforts have contributed to the improvement of the ecolog-ical environment and socio-economic development in the Yellow River Basin.However,there are also is-sues such as inconsistent levels of fiscal and tax policy support,insufficient precision in fiscal and tax policies,an imperfect transfer payment system,a lack of diversity in fiscal and tax policy tools,and un-clear delineation of responsibilities for ecological protection and expenditure.This paper conducts a sys-tematic analysis of relevant fiscal and tax policies at the central and provincial levels that promote ecolog-ical protection and high-quality development in the Yellow River Basin,based on the theories of fiscal and tax policy and ecological protection and high-quality development.The article advocates for tailored,categorized policies that fully leverage the supportive and guiding role of fiscal and tax policies to pursue a path of green and low-carbon development.It is believed that formulating and implementing differenti-ated fiscal and tax policies for the upstream water conservation areas,the midstream soil and water con-servation areas,and the downstream wetland ecological areas can effectively promote ecological protec-tion and high-quality development in the Yellow River Basin.

fiscal and tax policiesecological protectionhigh-quality developmentYellow River Basin

刘书明、邱丽娜

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山西财经大学 财政与公共经济学院,山西 太原 030006

财税政策 生态保护 高质量发展 黄河流域

2024

兰州财经大学学报
兰州商学院

兰州财经大学学报

CHSSCD
影响因子:0.466
ISSN:1004-5465
年,卷(期):2024.40(5)