论我国环境税收制度的构建和完善

环境税收是国家在环境管理中所运用的重要的经济激励工具,其实质是建立一种经济利益刺激机制,通过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,借鉴西方国家经验、立足我国具体国情,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。

On the establishmentard perfection of our country environment revenue from tax

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 by 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.