我国环境税收法律制度的考察及其法治优化

The Observation and Optimization of the Rule of Law in the Environmental Tax Law System in Our Country

环境税收法律制度作为重要的生态侵权救济实体制度,其以体现公平与正义基本精神的法的权利义务理论为理论基础。在资源利用、环境保护方面,环境税收法律制度因其重要的经济社会价值而具有直接管制、财政补贴、排污权交易、征收环境费等环境保护手段所无法具有的功效优势。我国现行的环境税费法律制度,因其缺乏专门系统的环境保护税,税收优惠措施缺乏系统性和科学性,排污收费制度不尽合理等而远远不能适应经济发展和环境保护的需要,必须对其法治优化。优化我国的环境税收法律制度,应在税收专款专用等环境税法原则的指导下,进行如下选择:完善环境税收措施;改革排污收费制度,有选择地实行费改税;开征环境保护税。

Environmental tax law system is an important substantial system of eco tort relief,which regards rights and obligations theory that embodies fundamental spirit of equity and justice as the theoretical basis. Environmental taxes on resource use and environmental protection,because of its important economic and social values,have the efficacy advantage which direct control,financial subsidies,emission trading,environmental fees levied and other environmental protection methods don＇t have. China＇s current legal system of environmental tax and fees must be optimized,because of the lack of specialized system of environmental taxes; tax incentives lack of systematic and scientific; pollution levy system isn＇t quite reasonable so it can not adapt to the economic development and environmental protection requirements. The optimization of our country environmental tax law system should be followed under the guidance of tax revenue earmarking and other environmental tax law principle,from the following aspects： perfecting the legal system of environmental taxes; reform pollution charge system,selectively the implementation of tax reform; introduction of environmental taxes.