环保税法:亮点、缺失与税制优化取向

Breakthrough,Problems and Improvement of Environmental Tax Law

《中华人民共和国环境保护税法》是我国税收法定原则确定后的第一部单行税法。该税法具有区间式差异化税率、人性化税制设计、税务和环保协同征管模式等三处亮点,同时存在名与实不符、纳税人的规定有失公平、征税范围与宽税基不协调、税负水平与治理成本有差距等问题。建议我国选择独立型立法模式构建一套综合的绿色税收体系,将农业生产单位(个人)和普通居民列入纳税人范围,扩大征税范围的覆盖面,按污染物排放的所有项目征税,提高税负水平等。此外,为提高税法实施的效果,还需要对相关配套机制进行优化建设。

The Law of the People＇s Republic of China on issue of the national tax statutory principle, has made Environmental Protection Tax, the first single tax law after great breakthroughs in tax rates, tax system and tax administration. This paper finds the following problems existent in the environmental tax ： the narrower content of the name, some of the stipulations that are unfair for the taxpayers, disagreement between tax range and tax base, and the gap between tax burden and governance cost. China should establish a comprehensive green-taxation system, include the agricultural production organization （individual） and the ordinarily resident in the scope of taxpayers, expand the taxation range, levy taxes on all the items of pollutants emission and improve level of tax burden and so on. In addition, the relevant supporting mechanism needs to be optimized in order to improve the implementation effect of environmental protection tax law.