设立我国环境税的制度探讨.pdfVIP

设立我国环境税的制度探讨 基于污染费征收实践的分析 内容摘要 落实科学发展观加快生态文明建设， 设立环境税是一项重要举措。 本文针对国务院法制 办公室发布的《中华人民共和国环境保护税法（征求意见稿） 》（以下简称“征收意见稿” ）， 详细的研究了我国计划开征的环境税的若干问题， 并就环境税制设计的若干方面提出了自己 的改进意见。本文中的环境税指的是狭义的环境税，即对会对环境造成污染的废水、废气、 废物和噪音等污染物所课征的税。 征收环境税是使企业外部成本内部化的有效途径。 本文提 出征收环境税应与我国的基本国情相适应， 我国正在面临着经济结构的转型， 此时征收环境 税的意义重大， 通过征收环境税以促进企业转变发展方式， 同时也可以达到保护生态环境的 目的，进一步深化财政体制改革， 也体现了我国作为一个大国的责任； 征收环境税应该给与 地方政府适当的调整空间， 同时应当加强行政监管， 提出了生活废物采取与增值税相同的道 道征收的办法，以提高人们环境保护的意识。 关键词 ：环境税、税目设计、税收征管、差别税率、行政监管 Abstract In this paper, the Legislative Affairs Office of the State Council issued the Peoples Republic of China Environmental Protection Tax Law (draft) (hereinafter referred to as expropriation draft), a detailed study of a number of issues of environmental taxes has been studied, and reflections have been put forward in this paper. Environmental taxation in this article refers to the narrow sense of environmental taxes, levied on the polluting waste water, waste and noise and other pollutants. Environmental taxation is the effective way for enterprises to internalize external costs. In this paper, environmental taxes should be adapted to Chinas basic national conditions, China is faced with economic restructuring, meaning at this time of major environmental taxes, environmental taxes by companies to promote the transformation of development mode, but can also protect the ecological environment and help to further deepen financial reform. It also reflects our responsibility as a big country, we propose local governments should be given appropriate room for adjustment, at the same time we should strengthen admini