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随着我国对环保越来越重视,环境税的开征问题引起了社会各界的关注。环境税的开征呼之欲出,学术界和政府部门却还未形成一致的改革方案。本文通过分析我国主要环境税费的现状,理清其存在的问题,提出了一套改革方案。即以遵循环境税制度设计原则为前提,以资源税类、能源税类、污染税类、生态税类和鼓励性税类组成的综合性改革方案为最终目标,以国情承受能力之内的“三步走”为改革进程,对环境税制框架和制度作出一些初步设计,以期对政策制定者提供一些参考思路。
With our country paying more and more attention to environmental protection, the enlightenment of environmental tax has aroused the concern of all walks of life. Environmental tax is on the verge of promting, academia and government departments have not yet formed a consistent reform program. This article analyzes the status quo of China’s major environmental taxes and fees, clarifies its existing problems, and proposes a set of reform programs. That is to follow the principle of environmental tax system design as a precondition to resource tax, energy tax, pollution tax, ecological tax and incentive tax comprehensive reform program as the ultimate goal, within the capacity of the country As the reform process, some preliminary designs are made to the framework and system of environmental taxation so as to provide some reference for policymakers.