国外环境税经验对湖南省环境税试点的启示

Enlightenment of Experiences of Foreign Environmental Taxes on Pilot of Environmental Tax in Hunan Province

当前,湖南省"两型社会"建设正面临我国环境税试点的机遇,在"十三五"规划纲要明确提出环境税立法的要求后,中国也将迎来自己的环境税政策,从英、美、日三国的环境税实践经验来看,湖南省环境税试点应从开征独立环境税入手,并从环境税征收、环境税税目、环境税税率及税收使用四个方面构建合理的环境税体系。

At present, the construction of ＂two-oriented society＂ in Hunan Province is facing the opportunity of China＇s envi-ronmental tax pilot. After the ＂13th Five-Year Plan＂ clearly stipulates the requirements of environmental tax legislation, Chinawill also welcome its environmental tax policy. From the experiences of environmental taxes in Britain, the United States andJapan, the pilot project of environmental tax in Hunan Province should be initiated from independent environmental tax, andconstruct a reasonable environmental tax system from the four aspects of environmental tax levy, environmental tax items,environmental tax rates and taxation.