环境税与环保制度的矛盾与化解——以行政部门为视角

Conflicts and Coordination of Environmental Taxation and Environmental Protection System——from the Perspective of Administrative Departments

排污费改革为环境税,将对现行环境保护制度产生较大的影响,这些影响集中体现于环保部门。环境税开征将缩减环保部门的权限,改变其现有的利益格局。环保部门与税务部门的行政管理体制存在较大的差异,可能妨碍环境税征管所必需的部门合作机制。部门间的专业分工也割裂了税收征管,增加了征管难度。对此,环境税立法应正视环保部门的利益,充分重视环保部门的积极作用,由此才能推动环境税制度和环保制度的协调发展。

The transformation from pollution charge to environmental taxation will influence substantially envi- ronmental protection system, which can be observed clearly from environmental protection departments. After the imposition of environmental taxation,the authorities and economic benefits of environmental protection depart- ments will be kept down. The differences in administrative systems between environmental protection depart- ments and tax authorities are likely to disturb the cooperative mechanism required by environmental tax collec- tion and management. The professional separation between two kinds of departments also will dissever the tax collection and management and therefore increase difficulty of the tax collection and management. In the course of environmental taxation legislation we should take into account the benefits of environmental protection depart- ments and attach importance to their active functions to tern and environmental protection system. promote the coordination of environmental taxation sys