论开征环境税的三大关系问题

Three Relations for Introducing the Environmental Tax System in China

我国目前已经确立了"十二五"期间开征环境保护税的目标,但理论和实务界对于如何具体推进环境税改革还存在着一些疑问和争议。本文基于环境税与环境相关税收、排污费、排放权交易之间关系的分析,对环境税的概念界定、开征独立环境税的必要性、征收范围的合理选择、改革过程中税费关系的处理、协调排放权交易的优惠政策制定等问题,给出了相关认识和政策建议。

China has now established the target for levying environmental tax in the 12th Five-Year-Plan period. There are different understandings upon how to promote the environmental tax reform？in theory and practice. Based on the analysis of the relationships among the environmental tax, pollution charge and ETS （Emission Trade System）, this paper analyzes the definition of environmental tax, the necessity of introducing separate environmental tax, the reasonable selection of levy scope, the relationship handling of tax and fee in the reform process, laying out preferential policies to coordinate ETS, and puts forward some policy proposals.