加强东北区域生态安全的税收政策研究

Tax Policy for Ecological Security in Northeast China

东北是维持我国整体生态安全的要害地区,其生态安全状况对全国的经济发展将产生直接影响。由于长期无限度开发,目前东北地区正面临着严重的生态危机。税收作为宏观调控的重要手段在生态环境保护中应发挥重要作用。然而,现行税制却存在着环保税缺位,资源税、消费税等相关税种生态功能弱,缺乏对东北地区生态保护的税收优惠等问题,使税收在生态环境保护中的作用未能得到充分有效发挥。建议针对东北生态环境状况,通过开征专门的环境保护税,改革资源税等相关税种,制定针对东北生态环境保护的税收优惠政策等措施,加强该地区生态环境保护,实现东北区域经济与环境协调发展。

Northeast China is the crucial to China＇s conservation ot ecological system as a wnole, and ecological security in the region conditions the national economical development. Because of the long-time resource development without limit the region is facing a serious ecological crisis. In this respect, tax policy as the important means for macroeconomic control should play a vital role in the ecological/environmental conservation. However, the existing tax system has many problems, such as lack of environmental protection tax, ineffective function of ecological conservation served by resources tax, excise and other taxes and, especially, the improper choice of the areas where a preferential tax cut should be given for ecological conservation. These problems show that the tax revenue has not been playing fully the role in ecological/ environmental protection. In view of the existing ecological/environmental conditions in Northeast China, a special tax policy is suggested to strengthen the ecological/environmental protection so as to coordinate economic development with natural environment, which includes the special tax levies on environment protection, resource development reforming etc. with some preference tax cuts given in the region.