论环境税收法律制度:理论支撑、国外实践和启示

Environmental Taxation Leagal System's Theoretical Base, Practice in Foreign Countries and Enlightenment

环境税收法律制度以外部性理论、公共物(产)品理论和可持续发展理论为理论支撑;发达国家通过开征多种环境税、对原有税种进行有利于环境保护的调整等约束性的环境税收措施和通过对环保产品、环保技术、环保投资以及环保行为等方面进行税收优惠的激励性的环境税收措施,不仅有效地利用和保护了资源和环境,还为完善环境税收法律制度提供了如下经验与启示:进行环境税收立法,开征环境税要循序渐进,逐步实施;设计适合本国国情的具有可操作性的环境税收法律制度;多种环境保护手段协调配合,建立混合制度;在绿化现有税收的同时开征多种环境保护税;中央和地方的环境税收征管权限应清晰明确;税款应专款专用;税务部门应与其他部门进行合作;履行国际义务等。

Environmental taxation legal system uses theory as theoretical base. Developed countries take b the public products theory and sustainable development ingding measures to protect environment. For instance, the governments levy varieties of environmental taxes and adjust original taxation tax to protect environment. More- over they also adopt tax incentives to encourage environmental product, environmental technology, environmen- tal investment and so on. These measures not only make the most of resources to protect environment, but also provide the experience and enlightenment for perfecting the legal system of environmental taxation. The enlight- enments are as follows：environmental tax legislation and the levying of environmental taxes should gradually implement;desigen practical environmental tatation leagal system which is sutable to our country＇ s conditon; set up mixing system of varieties of environmental protection measures ; adjust existing tax and levy environmen- tal taxation to protect envionment; the central and local governments＇ authority of environmental taxation should be clear;the tax income should be used used exclusively for its intended purposes;taxation deparment should cooperate with other departments to fulfill international obligations.