国外环境税制的立法实践及其对我国的启示

The Legislative Practice of Environmental Tax in Other Counties and Its Enlightenment to China

在环境税立法进程方面,国外经历了萌芽及初步发展、缓慢发展、繁荣发展三个时期,环境税趋于完善。就立法要点而言,国外环境税基本类型有资源税、能源税、污染税和交通环保税等多种,征税范围已涉及资源、能源、污染防治和交通等领域的多个方面,征税依据则有排放量、含量、产品销售、生产投入、消费量或市场价格等,且在征税中广泛运用到重税和税收减免等特殊政策。国外的立法实践,对我国环境税立法进程定位及内容设计具有一定的启示作用。在立法进程方面,我国应采用从"探索性发展"到"全面性发展"的立法思路,"渐进式"地进行环境税立法。在环境税立法内容设计方面,我国应确立资源税、能源税、污染税和交通环保税等基本税收类型,并通过改革和制度创建方式,把税征收范围拓展到资源、能源、污染防治和交通等领域的方方面面。此外,根据征税对象的差异性,确立灵活多样的环境税征收依据,既做到易于操作,又要做到行之有效。与此同时,还要广泛运用重税,以及包括税收减免在内的优惠政策。

As to the development of environmental tax,foreign experienced countries usually went through three phases including initial development period,slow development period and rapid development period.During this process,the environmental tax regime has been improving gradually.On the part of main points of environmental tax legislation,foreign countries have gained a lot of success.First,the fundamental types of environmental tax have already included resource tax,energy tax,pollution tax,transportation tax,etc.Second,the taxes widely existed in the areas of resource,energy and traffic utilization as well as pollution prevention.Third,tax bases include discharge amount,content,products sales,production input,consumption amount and market price,etc.Fourth,the policies of heavy tax,reduction or exemption of tax have been widely used.Hence,the legislative practice of environmental tax in foreign countries has accumulated rich experiences,which will provide valuable enlightenment to environmental tax legislation of China both in the aspects of legislative progression and content design.Following are some details.First,the orientation of legislative process,from exploratory development to integrated development,is an optimum selection for China.Second,china should establish basic environmental tax types which may include resource tax,energy tax,pollution tax,transportation tax,etc.Third,China's environmental tax should be broaden and reach to areas of resource,energy and traffic utilization as well as pollution prevention through reforming or introducing new institutions.Forth,according to differences between objects of environmental tax,China can establish abundant tax bases which can be handled easily and effectively in practice.Fifth,during the process of law enforcement,China also should enact some particular policies as heavy tax or preferential policies including reduction or exemption of tax.