构建中国环境税法律体系之设想

The Construction of China Environmental Taxation System

目前中国并没有专门用于环境目的的税种,环境管理的经济手段主要依靠资源税、消费税等相关税种与排污收费制度,但其均存在征收范围过窄、环保意义不突出等问题。因而应从面临的现实环境问题出发,兼顾税收体系的总体平衡,在完善现有相关税种的基础上开征新的环境保护专项税,从而建立起以排污税、产品消费税、资源税为基本构成的融入型环境税收体系。

In China, there is not any The economic method of environment tax category levied for the purpose of environment protection. regulation mainly relies on the related tax and the emission charges. There are many problems such as collection scale is narrow, environmental protection meaning is not obvious, etc. So the construction of environmental taxation system should consider the actual environmental problems, pursue the overall balance of tax system, levy a new special tax for environmental protection on the basis of perfecting the related existing tax categories to construct the integrated environmental taxation system consisting of pollution tax, consumption tax and rsource tax.