我国开征环境保护税研究

Study on Introduction of Environmental Taxes in China

生态破坏和环境污染问题是制约我国经济可持续发展的瓶颈之一。在界定环境保护税收内涵基础上,对环境保护税收的开征进行了理论分析。针对我国现行与环境保护相关税种存在的难以充分发挥环境保护作用、环境保护税收优惠单一、以收费为限制排污主要形式等问题,提出需要通过采取开征环境保护税、绿化现行与环境保护相关税种、继续环境保护收费等途径构建我国环境保护税收体系,从税收上加大环境保护力度。

The problem of ecoloocal destruction and environmental pollution is one of the bottlenecks to restrict the sustainable eco- nomic development in China. Based on defining the meaning of environmental tax, we do a theoretical analysis on the environmental tax levy. To point against the problems of our current taxes related to environmental protection, such as difllcult to play the role of environmental protection fully, single environmental tax incentives and fees as the main form to limit emissions and so on, we propose to construct Chinese environmental tax system by introducing the environmental tax, greening the existing taxes related to environmental protection and continuing to environmental charges. So we can Intensify environmental protection efforts from tax.