生态文明视域下的环境税收法治省思——从平移路径到并行路径

近年来,环境税收法治的结晶集中体现为环境费改税与环境税立法。要评估环境税收法治在生态文明建设中的表现,庇古税原理是重要标尺之一。由此观之,由于未能严格秉持庇古税原理进行设计,立法者在生态文明建设和政治文明建设任务"竞合"且时间紧迫的情况下,选择了一条成本最小的"平移路径",导致环境税成了迷你版环境税,环境税立法也未能与整个税制的"生态化"统筹起来。对此,应全面、正确理解庇古税理论,统筹环境税法与整个税法制度"生态化"两路并进,不仅从征税范围、税率结构、税收优惠、税权配置等方面完善《环境保护税法》,而且同步优化相关税制,以环境税收法治并行路径来积极推进生态文明建设。

Reflections and Prospects on the Legalization of Environmental Taxation from the Perspective of Ecological Civilization

The change of sewage discharge fee to environmental tax is a milestone in the legalization of environmental tax in China. However, from the perspective of ecological civilization defined in the Constitution, there are still many problems to be considered. Both sewage discharge fee and environmental tax are based on Pigou tax theory, which is the common theoretical basis. Our country’s original sewage discharge fee system has a long history of drawbacks and is difficult to improve itself, so it has to be upgraded to Environmental Protection Tax Law. Although the environmental tax law has made remarkable progress, it is also insufficient. In this regard, we should coordinate the independent environmental tax law and the ecologization of the overall fiscal and taxation law, and improve the relevant contents of the Environmental Protection Tax Law from the aspects of tax scope, tax rate structure, tax preferences and tax right allocation, so as to promote good law and good governance in the field of environmental taxation.