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中国税制存在调节范围过窄、调节方式欠妥等缺陷,其成因包括人均收入较低,影响了对环境状况的需求;政府对指令与控制手段的偏好相对较高;物质和技术条件较差,环境税收的开征缺乏物质基础;转轨时期计划体制的惯性对环境税收造成的扭曲尚未消除;税制状况和社会环境限制了环境税收对所得课税的替代;政府的收入水平限制了对生态“友好”的税式支出措施的实施;税收立法权的高度集中阻碍了税制绿化水平的提高等。应通过改革消费税、资源税、城市维护建设税等税种,完善税式支出政策,并赋予地方一定的地方税立法权来强化中国的税制绿化。
The reasons for the narrow scope of regulation in China’s tax system and the improper adjustment methods include the low per capita income which affects the demand for environmental conditions; the preference of government for instruction and control measures is relatively high; the material and technical conditions are poor; The taxation of environmental taxes lacks the material basis; the inertia of the planned system during the transitional period has not eliminated the distortion of environmental taxes; the tax system and social environment have limited the substitution of environmental taxation for income taxation; the government’s income level has limited the “friendly” The implementation of the tax expenditure measures; the high concentration of tax legislative power has hindered the improvement of taxation greening level. We should strengthen taxation and afforestation in China by reforming the taxes on consumption tax, resource tax and city maintenance and construction tax, improving the tax expenditure policy and giving local governments a certain amount of local tax legislative power.