关于我国生态环境补偿机制的税收政策思考

我国的生态环境补偿机制开始于1980年代初,但时至今日,环境污染仍显严重,生态环境补偿机制仍存缺陷。而税收政策是有效的生态补偿手段,我国现行税制中,可纳入生态税制的主要有6个税种:资源税、消费税、城市维护建设税、车船使用税、城镇土地使用税和耕地占有税。本文在分析我国构建生态环境补偿机制现状和必要性的基础上,通过借鉴国外关于构建生态环境补偿机制税收政策的经验,来建立和完善我国的税收政策,以服务生态环境补偿机制。

On Revenue Policy about Ecological Environment Compensation Mechanism

China's ecological environment compensation mechanism was put into practice in the early 1980s.However,the environmental pollution is still very serious at present,which means there are still some shortcomings in it.Meanwhile,the revenue policy is an effective method for ecological environment compensation.In current China's revenue system,there are six kinds of taxes that can be classified as ecological revenue: resources tax,consumption tax,tax for maintaining and building cities,vehicle and vessel usage license plate tax,tenure tax and agricultural land possession tax.On the basis of analyzing the actual conditions of the domestic ecological environment compensation mechanism and the necessity to build it,this paper uses the foreign countries'experience as a source of reference and illustrates how to establish and improve the revenue policy.