环境税收制度的价值定位及改革方向

伴随着工业化进程所带来的严重的生态危机,人类不断探寻更为有效的保护环境的新举措。建立环境税收制度,将税收和环保结合起来,可以发挥税收在控制污染、调节资源配置方面的作用;应以可持续发展为核心,以生态利益为本位,以实现代际公平为主要目标;应改革传统排污收费制度、调整资源税和消费税、完善税收优惠政策和征管制度,从而构建我国新型的环境税收制度。

Evaluation & Reform of China''''s Environmental Tax System

Facing a serious eco-crisis provoked by the process of industrialization,mankind is constantly seeking new ways to protect the environment more effectively,e.g.,to establish an environmental tax system so as to link taxation with environmental protection and enable taxation to fully play a role in the pollution control and resources distribution.This author maintains that sustainable development should be highlighted and ecological interests heeded so as to take fairness of generations into full consideration.We should establish an environmental tax system by means of changing the traditional way of charging those who discharge pollutants,adjusting natural resource tax and the consumption tax and by furthering the preferential policy and the expropriation and management systems.