环境税的国际经验及其对我国的启示

International Experience of Environmental Taxation and Its Apocalypse for China

针对现阶段我国环境税改革的正式启动,分析了环境税政策的国际经验,提出了建立我国环境税收政策的基本思路。借鉴经合组织国家环境税征收的成熟经验,对各国环境税费开征范围进行差异性比较,得出了"征收范围广、针对性强、课税简捷、从量征收、专款专用"等国际经验的基本特征。通过收集我国环境税费体系的最新税种、税目,比较国际经验与我国国情,提出了建立"整体税负中性、税费改革同步"的独立型环境税收方案时应注意的基本问题。

Chinese environmental taxation reform is now starting,under such situation the international experience was analyzed and the basic thought of Chinese environmental taxation policy was proposed.The ripen experience of OECD countries′ environment tax was summed up and taxation scope of environmental tax was differentially compared within countries.The characteristics of international experience were wide taxation scope,clear direction,simple taxation pattern,quantitative collection and earmarking the tax for its specified purpose.According to comparison of the international experience and China′s national conditions,an independent environment tax scheme was presented base on the principle of mild whole tax burden and synchronization of charge reform and taxation reform.