我国环境税收制度的现状及对策研究.pdfVIP

广西政法管理干部学院学报 第2l卷第2期 JCII NAL OFGUANGXI ADMINISTRATIVE VoI．21．No．2 2006年3月 C )RE INSTITI兀E OF PoLITICS AND LAW Ⅳ【ar．2OO6 0n the Environmental Taxation Systems of Our C0IlIItr、r WEN Shang-jie，HE Liang-liang (Nanjing University of Information Science＆Technology，Nanjing 210044，Jiangsu) [Abstract]In the light of continuous development of the society．environmental taxation is Rt-I important economic exciter uti． in the environmental management by the State．The nature of it is to establish arl eoonomlc benefit exciting system．By the meansof dual functionsoftaxation，i．e．，behavior excitement and funds raise，the socialcostofenvironm entalpollution and eoo． 1ogical destruction would be transformed within the production cost and marketing price．Then by the means of resot~rces distribu． tion thrtmgh the market，the target of environm ental policies and law to control the envimnm ental pollution and improve the envi． ronlTlental quality could be achieved in the end．The author has analyzed and evaluated the current environm ental taxation s~tem in China and proposed sDn1e detailed tentative plans and schem es for the constitution and improvement of the environmental tax．a． tion s~tem with the consideration of the actual Status in the country．In comparison with the western countriest environm ental taxation s~tem ham’t been set up omapletely in our country．Currently，Chinese government levies the taxes to pmtect the envi— ronm ent by the means of adoption of some auxiliary taxation measures in other varieties of taxations．In the essay，the author has strongly remmmended to promote the reforms on taxation greening in China on three aspects，i．e．，establishment 0f envimnmen． tal pollution taxation system，perfection of environm ntal rL~soue rces taxation s~tem and adjustment by adding or improving rdevant clauses in other