中国环境税制现状、问题及对策研究

环境污染已经成为当今世界面临的共同问题，制约着经济的发展，威胁着人类的生存。实施环境税则是解决这一问题的有效措施之一。本文介绍了环境税的理论基础，分析了中国环境税制度现状及存在的问题，认为中国现行有关环境保护的税费政策，由于存在缺少以保护环境为目的的专门税种、现有涉及环保的税种中有关环保的规定不健全、考虑环境保护因素的税收优惠单一等问题，其力度和系统性不足以形成对环境的保护。并对中国环境税制度建设对策进行了探讨，提出了在将部分排污费改为环境污染税，征水污染税、二氧化硫税和垃圾税，使其成为中国环境税的主体税种的基础上，调整现行资源税和消费税，构建中国环境税收体系的对策。

Study on Environmental Tax System Status and Countermeasures Of China

Pollution has become a common problem that the world is facing . Restrictions on economic development, threatening the survival of humanity. To solve this problem the implementation of environmental tax is surely an effective measure. This article introduces the basic theories of environmental assessment, analysis environmental tax system status and problems of the china, thinking of China＇s current tax policies related to environmental protection can hardly protect the environment because there is a lack of the type of tax specifically designed for the purpose of environmental protection and the existing taxes related to environmental protection are not perfect, incentives considering environmental factors are too simplistic and so on, so the strength is not enough to form a systematie protection of the environment. This article tries to frame the further step strategy in building China＇s environmental tax system., suggest changing some of the sewage charges into pollution tax, taxing on waste water, sulfur dioxide and garbage and making it the main body of China＇s environmental tax system, adjusting the present resource tax and consumption tax to build China＇s environmental tax system and to promote sustainable economic development are the important topics in the construction of China＇s environmental tax system.