关于我国征收环境税的若干问题思考

Reflections on Problems Related to China's Levying Environment Tax

税收作为政府用以调节社会经济生活的一种重要工具和手段,在环境保护方面发挥着越来越重要的作用。一些经济发达国家曾饱受"先污染,后治理"等环境问题困扰,并率先尝试将税收用之于环境保护,收到了较好的效果。本文从我国征收环境税存在问题入手,结合国外发达国家征收方面的经验,提出对策建议。

Being an important tool and means employed by the government to regulate economy, taxation is playing an increasingly important role in the environmental protection. Disturbed by environmental problems resulting from 'pollution first, then treatment' pattern, some developing countries have taken the lead in applying taxation with the environmental protection and favorable returns have been brought in. Focusing on the existing problems related to the environment tax and relative practices of the developing countries, this paper puts forth countermeasures and suggestions to tackle the issues.