财税法视角下环境税立法的法经济学分析与展望

Financial Analysis and Blueprint on Environmental Tax under the View of Economic of Fiscal and Tax Law

经济新常态包含中高速发展、优化产业结构、可持续发展等一系列内涵,经济法需要对新常态作出主动回应,环境税就是其中重要的经济调节手段之一,它的出现是完全与可持续发展、绿色发展的理念相一致的。环境税可以改变污染企业的市场激励,优化产业结构,促进产业升级,降低污染物排放,实现经济和社会的可持续发展。世界上许多发达国家都出台了环境税,目前我国的环境税正处在酝酿阶段,我国应当顺应经济新常态的要求,尽快出台环境税,实行累进制环境税率,并调整相关税制保证企业、居民的总体税负水平稳定以保证税收中性。

Economic law needs to make an active response to the new normal of economy which means middle-high speed development,optimization of industrial structure, sustainable development, and so on.Environmental tax is one of the important economic regulation means,which can alter the polluting enterprises＇ market incentives,optimize the industrial structure, promote industrial upgrading,reduce the pollutant emissions,and achieve economic and social sustainable development.At present Chinese environmental tax is still in the blueprint stage while many developed countries have introduced environmental tax for years.We should conform to the requirements of the new normal economy conditions,put environmental tax into practice as soon as possible,perform a progressive tax rate,and adjust the related tax system to maintain the overall tax burden level of the enterprises and residents and guarantee revenue neutral.