我国开征环境保护税的难点分析

Diffi culties on Levying Environmental Tax in China

2007年《国务院节能减排综合性工作方案》提出"研究开征环境税"之后,财政部、国家税务总局和环境保护部随即联合开展"开征环境税"研究。2011年《中华人民共和国国民经济和社会发展第十二个五年规划纲要》中再次提出"积极推进环境保护税费改革,选择防治任务繁重、技术标准成熟的税目开征环境保护税,逐步扩大征收范围",进一步明确了开征的时间要求和具体内容。目前中国开征环境保护税研究和制定工作正在加快推进中。尽管从理论上看环境税具有双重红利等优势,但其在中国的实践不仅存在环境税实施所具有的普遍障碍,还受到我国特定国情下一些外界因素和内部技术因素的制约。

Chinese government has conducted the research of levying environmental tax in China since ＂Levying ET on a proper time＂ written in General Work Plan for Saving Energy and Reducing Emissions issued by China State Council in 2007. It shows that the reform of environmental tax （ET） has stepped into the operation stage since General Work Plan for Saving Energy and Reducing Emissions during the 12th Five-Year Plan says that ＂push forward the reform of ET, levy ET on items with great pressure of prevention and control or with mature technical standard, and expand the scope of levying＂ in 2011. Levying ET is progressing in China. We must admit that there are several barriers on the implementation of ET in China, as well as its own systematic disadvantages though it＇s widely believed ET is an effective economic measure on controlling and reducing pollution emissions. This paper will analyze the obstacles puzzled policy- makers and researchers in China on the basis of ET＇s own drawbacks. Some recommendations will be raised to eliminate these difficulties in the last.