中国税收制度的绿化程度研究——基于大中小三个统计口径指标的测算

Green Degree of China's Taxation System:Based on Small,Medium,and Large Statistical Diameter

中国经济飞速发展使得税制绿化改革迫在眉睫。根据税收对节能环保调节作用的不同,构建了大中小三个统计口径指标来衡量税收制度的绿化程度,对近十年来中国税收制度的绿化程度进行测算发现:小口径税收绿化指标值不足1%,且出现了持续下滑的趋势;中口径税收绿化指标值一直稳定在8%左右,且最近两年出现大幅度提高;大口径税收绿化指标值已达21%,且总体呈上升趋势。测算结果带来的政策启示是:政府应该以绿色税制理念梳理现行中国税收制度,重新划定各税种间征税范围,强化流转税、所得税具有的绿色作用,尽快构建环境税体系,建立流转税、所得税和环境税三足鼎立的绿色税制结构。

With the rapid economic development,it is urgent to carry out green taxation system in China. According to taxation's different functions in saving energy and protecting environment,the article sets up three statistical diameters( small,medium and large) to measure the green degree of taxation system. After calculating the green degree of China's taxation system in the past decade,the article finds out that,among the green index,the small diameter index is less than 1%,with the trend of annual increase; the medium index is stabilized at 8%,rising rapidly in recent two years; and the large diameter index is about 21%,with the trend of increase. The calculation result indicates that we should improve China's taxation system based on the green taxation and redraw taxation extents for different taxes. At the same time,we should fortify the green effects of circulation tax and income tax. Furthermore,it is important for us to establish environment taxation system with tripartite confrontation of turnover tax,income tax and environmental tax.