生态补偿理念下我国环保税体系的构建

On the Foundation of Environmental Tax System under Eco-Compensation Concept

我国目前的环境问题不容乐观,环境问题的凸显也明显制约了经济的发展。世界各国都采取了征收环保税的方式,对破坏环境的行为进行矫正。我国目前与环保相关的税收还不成体系,也缺乏明确的构建理念。在环境保护领域,生态补偿的理念中污染者应对环境损害进行赔偿,而对环境作出牺牲者应得到补偿,与环保税的功能十分契合,这一理念在国外较为成熟的环保税体系中也多有体现。在构建我国环保税体系时,可以对国外立法经验进行借鉴,并在生态补偿的理念下构建我国的环保税体系。

In China, the environmental problems cannot be ignored and have obviously constricted the development of economy. Many countries all over the world have collected green tax to reduce environment damage. In China, currently the system of tax about environment protection is not built up as a system and laek of definite concept. In the area of environment protection, polluters should compensate for the damage to environment in eco - compensa- tion concept, and it Conforms to function of environmental tax, which has been maturely manifested in other coun- tries. In the process of foundation of environmental tax system of China, related legislative experiences of other countries and eco -compensation concept should both be referred to.