对我国开征环境税的探讨

An Exploration on Starting to Levy Environmental Taxes in China

本文针对开征环境税的主要难点问题进行了分析,认为我国环境税应定位于直接污染税(或排污税);环境税与排污费相比,在法律、征管、收入使用、税费负担设计等层面都具有优势,其中,法律层面和征管层面的优势是排污费改税的主要推动力;"自行申报、环保核定、税务征收"的环境税征收模式相对具有可行性。

This paper makes an analysis on the main difficult issues of starting to levy environmental taxes and deems that China＇s environmental taxes should be positioned on direct pollution tax（or emission tax）;compared with emission tax,environmental tax is demonstrated with all-around advantages at the levels like laws,collection and administration,application of revenue and the design of tax burden,among which the advantages in law and administration are the driving forces in changing pollution charge into environmental tax;finally it puts forward a proposal that the mode of ‘self-declaration,assessment by environmental protection department,levy by tax authorities＇ is relatively feasible according to the theoretical analysis and experimental situation.