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环境税因其具有有效筹集环保资金、调控污染与破坏环境资源的行为、提高经济增长质量和维护社会环境公平等功能而领先于传统的命令-控制型环境管理模式。但在推行中可能出现双重红利引发偏差、转嫁税负影响减排以及重效率轻公平等现象,产生功能异变。我国政府确立了税收手段保护和改善环境的治理思路,厘清环境税所具备的功能、防范其发生功能异变、明晰新形势下环境税的功能需求是引导我国环境税制顺利推行的前提。构建符合中国本土化的环境税制、实现环境税的功能应当从健全法律运行体制、明晰政府事权责划分以及完善保障性制度建设等方面进行探索和思考。
Environmental tax is ahead of the traditional command-and-control environmental management mode because of its functions of raising environmental funds, regulating pollution and destroying environmental resources, improving the quality of economic growth and maintaining the social environment. However, double dividends may be introduced during the implementation of deviation, shift the tax burden affect the emission reduction and re-efficiency of light fair phenomenon, resulting in functional changes. The government of our country has set up the idea of tax protection and environmental improvement, clarified the functions of environmental tax and prevented the occurrence of functional changes. It is clear that the functional requirements of environmental tax under the new situation are the prerequisite to guide the smooth implementation of environmental tax in our country. To build an environmental taxation system in line with China’s localization and to realize the function of environmental tax should explore and think in terms of perfecting the legal operation system, clarifying the division of government responsibilities and responsibilities, and improving the construction of a guarantee system.