试论中国环境税收政策的改革与完善

Research on the Reform and Improvement of Environmental Tax Policy in China

如何运用税收政策来促进环保工作 ,如何建立中国环境税收体系 ,将环保目标纳入税收政策的考虑范围 ,已成为当前中国税收所面临的新课题。本文在探讨中国现行环境税收政策不足的基础上 ,结合中国环境税收政策目标 ,从税收约束和税收激励两方面提出若干改革和完善建议。

It has become a new research in the present china's tax system as to how to apply tax policy to improve environmental protection, and as to how to constitute china's environmental tax system, and thus to put the goals of environmental protection into consideration of tax policy. Based on the imperfection of the present environmental tax policy, combining goals of environmental tax policy, this article put forward several suggestions of reform and improvement from two sides-tax restrictions and tax incentives.