中国环境税改革问题研究

A Study on Problems Concerning the Reform of Environment Tax in China

开征环境税是我国现实国情下加强环境保护和应对气候变化的重要经济手段,也是我国"十二五"期间完善税制的重要内容。文章作者对环境税的基本理论问题进行了阐述,分析了中国现行环境税费制度的现状,指出了现行环境税收制度和收费制度存在的问题。在明确中国环境税制的目标框架设计的基础上,给出了开征环境税的具体选择,并分别就污染排放税和碳税进行了税制要素和相关制度的设计。

Imposing environment tax is an important economic instrument to reinforce environment protection and response to climate change under the real conditions of China. It is also an inseparable part of perfecting tax system within the 'Twelfth Five Year Plan'. The article illustrated some basic theoretical problems of environment tax, and analyzed real situations of the current environment tax system in China. On this basis,the article pointed out problems that exist in the current environment tax system and collection system. After clarifying the target framework designing of China's environment tax system, the article proposed specific options of imposing environment tax in China, and designed tax system elements and related systems for pollutant emission tax and carbon tax.