我国环境税收制度的现状及对策研究

环境税收通过建立一种经济利益刺激机制,发挥税收的行为激励和资金筹集双重职能,使环境污染和生态破坏的社会成本内化到生产成本和市场价格中去,再通过市场来分配资源,最终实现控制环境污染和改善环境质量的环境政策和法律目标.按照实现可持续发展的要求调整我国现行税制,逐步建立起相对完备的环境税收制度,是我国税法建设的重要目标.根据我国的现实情况,主要对策包括开征环境污染税、改革资源税制和对与环境保护相关的其他税种法的相应条款进行调整等等.

On the Environmental Taxation Systems of Our Country

In the light of continuous development of the society,environmental taxation is an important economic exciter utilized in the environmental management by the State.The nature of it is to establish an economic benefit exciting system.By the means of dual functions of taxation,i.e.,behavior excitement and funds raise,the social cost of environmental pollution and ecological destruction would be transformed within the production cost and marketing price.Then by the means of resources distribution through the market,the target of environmental policies and law to control the environmental pollution and improve the environmental quality could be achieved in the end.The author has analyzed and evaluated the current environmental taxation system in China and proposed some detailed tentative plans and schemes for the constitution and improvement of the environmental taxation system with the consideration of the actual status in the country.In comparison with the western countries,environmental taxation system hasn't been set up completely in our country.Currently,Chinese government levies the taxes to protect the environment by the means of adoption of some auxiliary taxation measures in other varieties of taxations.In the essay,the author has strongly recommended to promote the reforms on taxation greening in China on three aspects,i.e.,establishment of environmental pollution taxation system,perfection of environmental resources taxation system and adjustment by adding or improving relevant clauses in other taxation categories in relation to environmental protection.