从环境税制国际实践看我国污染税制度建设

税收作为政府使用的一种重要经济手段,具有资源配置、调控经济等职能,美国、欧盟等已经将征税列入环境保护的有效措施。我国目前虽然也设有与环境保护相关的税种,但缺乏环境保护专门的税种,有关规定也不健全,对环境保护的税收优惠单一,缺乏针对性和灵活性。我国应将部分排污费改为环境污染税,使其成为环境税制的主体税种,调整现行的资源税,扩大征收范围,提高征收标准,完善计税依据,并对相关的消费税进行一定的调整。

Review on the Construction of Pullution Tax System based on the International Practice of Environment Tax System

As an important economic means used by the government,tax revenue plays an important role in resources allocation and control on economy.America and European countries has taken tax collection as an effective measure in environment protection.Though there are some environment protection related taxes in China,there are some problems with them,such as the problems of the lack of special tax for the protection of environment,the incomplete regulation and the lack of pertinence and flexibility.We should change discharge fee into tax for environment pollution,make it become the main tax of environment tax system,adjust current resource tax,enlarge scale of tax collection,improve standard of tax collection and make adjustment in relating consumption tax.