论环境保护视角下消费税改革的再次深化

Consumption Tax Reform Deepening from the Perspective of Environmental Protection

消费税作为我国目前的重要税种之一,是通过影响人们消费方式和引导企业生产经营行为而发挥环境保护作用的,同时也具有调节收入分配的功能。经过近些年来的不断调整和改革,我国消费税制度在促进节能减排和支持环境保护方面的政策导向日益凸显,但在征税范围设定、税率设计和征税环节选择等方面仍然存在着诸多亟待解决的问题。消费税制度改革的深化,应与环境保护相关税收体系的整体布局相互协调,与国际通行的环境保护税制相接轨,着力突出其支持节能减排、促进环境保护的功效,兼顾其收入分配的职能,并采取相应的、切实有效的对策措施。

As one of the main taxes in China＇s taxation system, consumption tax plays the role of enhancing environmental protection through affecting people＇s consumption and guiding the operation of enterprises, and it also has the role of income distribution adjustment. After years of adjustment and reform, the energy saving and environmental protection policy orientation of China＇s consumption tax has made great achievements, while some problems still exist. In the process of deepening the consumption tax reform, we should take counter measures to deal with the problems, and make consumption tax an effective one in promoting the protection of our environment. Key words： environmental protection; consumption tax; consumption tax reform