摘要
消费税具有较强的政策调控功能,被世界各国广泛用于控制能源消耗和减少环境污染。本文梳理了我国消费税促进节能减排的实践过程,并测算了消费税对我国税制绿化的贡献度,认为我国整体税制绿化度一直处于较低水平,但消费税对我国税制绿化的贡献度却很高。在此基础上,提出了我国消费税进一步改革的思路和具体措施。
Owing to its regulating functions,Excise has been universally used in controlling energy consumption and reducing environmental pollution. This paper summarizes the practice of promoting energy-saving and emission-reduction through levying excise in China,and calculates the contribution of excise to the endeavor of ＇greening＇ tax system in China. The conclusion shows that the ＇greening＇ degree of China＇s tax system is quite low,yet the contribution of excise to the ＇greening＇ degree of China＇s tax system is comparatively high. Based on such analysis,some thoughts and concrete suggestions on perfecting excise system are proposed.
出处
《涉外税务》
CSSCI
北大核心
2010年第5期26-29,共4页
International Taxation In China
关键词
绿色税收
负外部性
消费税
Green tax Negative externality Excise
