我国环境税立法问题研究

The Legislation of Environmental Tax in China

改革开放三十年,我国经济突飞猛进,但严重的环境污染与生态破坏问题也随之而来。按照经济学理论,运用经济手段保护环境较传统方式更具优势。世界环境保护的发展实践用事实证明,构建环境税法律制度是解决我国当前环境保护困局的有效办法。基于现行的排污收费制度奠定的良好基础和国外开征环境税的丰富经验,我国建立环境税法律制度已具有现实可能性。汲取我国环境保护制度的经验教训,环境税不能变成政府增加其财政收入的工具,其征税对象、税率设定、征收管理等方面的设计均要体现解决环境问题、保护生态环境的设立初衷。

China＇s economy has achieved a great progress since the reform and opening up, but what tollows is the serious environmental pollution and ecological damage. Compared with the traditional ways, using economic means according to the theory of economics to protect environment has more advantages, and the development of world environmental protection also demonstrates that it is an effective way to legislate environmental tax laws to solve the dilemma of environmental protection. Now there is a realistic possibility for China to set up a law system of environmental tax since the current pollution charge system has laid a solid foundation and there are plenty of experience in other countries to be learned concerning the introduction of the tax. At the same time we should draw the lessons of environmental protection system of our country, and be cautious to the idea that environmental tax shall be a tool for governments to increase their financial income. And the design of taxpayers, tax rate, management of levying tax and some other aspects should reflect the original intention to solve environmental problems and protect environment.