我国环保税、费制度的现状及完善对策

当前我国的税、费制度与加强生态环境保护工作的现实需求存在着较大的差距。税制上突出表现在税种的安排、税率的设计,税收优惠的实施等方面;排污收费制度表现为征收标准偏低、征收管理不到位、缺乏激励企业治污积极性的作用等方面。为此,应针对现行税、费制度中不利于生态环境保护的方面进行调整和完善。

China environment protection tax,fee system's present situation and perfection countermeasures

There is a great gap between our enwronmental tax and fee system and the realistic requirement of environmental protection. It is mainly indicated as the taxes arrangement, tax rate and the implementation of tax preference, etc.., in the aspect of tax system and the relatively low levy standard, the imperfect levy management and the lack of excitation effectiveness for the environmental pollution improvement, etc.. m the aspect of pollution charge system. Therefore., it is necessary for us to rectify and perfect the existing tax and fee system in view of a better protection of euvironment.