关于完善我国环境税收法律制度的思考.pdfVIP

关于完善我国环境税收法律制度的思考 [摘要] 在促进经济增长，实现工业化的过程中，注重加强环境保护，减轻环境污染， 促进经济、社会与环境的可持续发展，已成为世界各国的共识。税收作为政府应以调节社 会经济活动的一种重要工具和手段，在保护环境方面发挥着越来越重要的作用。当前，我 国资源破坏和环境污染问题相当严峻，要实现中国环境保护政策目标和可持续发展战略， 必须依靠税收这种有效的经济手段。但是我国还没有建立真正意义上的环境税收法律制 度，现行的税收制度总体作用是有限的，而环境税收制度实际效果如何，很大程度上取决 于环境税收制度的建立。我们要充分借鉴国际上成熟的经验，尽快制定有利于保护生态环 境，促进资源高效利用的税收诱导机制和给予可持续产业税收优惠措施。我国现行税制中 有关的环境税收规定，如排污费、资源税、消费税、税收优惠以及税收征管等方面都存在 诸多的不足。借鉴西方发达国家环境税收法律制度的成功经验，建立有中国特色环境税收 法律制度是必要的。应从排污费改税、完善现行环境税种、开征新环境税种、完善环境税 的优惠设施和加强环境税的征收管理等方面来完善我国环境税收法律制度。 [关键词] 环境税收；环境污染；资源利用；可持续发展；法治建设 I Research on Perfecting Environmental Taxation in China [Abstract] During the process of promoting economic growth and industrialization, its has becomes among all countries in the world that we must pay attention to strengthen environmental protection, reduce pollution, keep economic and social sustainable development. China’s present problems of deterioration of natural resources and environmental pollution are grave. Tax which is an important tool for government to adjust social activity plays an important role in protecting environment. If China is generally limited presently, and environmental tax’s real result depends greatly on its construction and design. But implement the environmental tax have feasibility. Our country should fully use the grown international experience for reference to build a tax guidance system for protection ecological environmental, highly effective use of resources, and to supply tax favor to the sustainable industries. At the measure of present tax system on related environment tax revenue in our country, for instance, the existence insufficiency of pollution discharge tax, resource tax, excise tax, tax revenue preferential policy, and the tax revenue collects and so on. With referring successful experi