“环境保护税”税负衡量方法的探讨

Research on Measurement Method for Tax Burden of “Environmental Protection Tax”

排放量是环境保护税税额计算的基础。排放量的变动性必然导致环境保护税税负的波动,进而对企业的经济决策产生影响。"环境保护税"的具体衡量方法并不仅限于《环境保护税法》中规定的法定计税方法,还包括其他辅助计税方法。各方法在适用的顺序、主体以及结果的准确性方面存在很大差异,企业应依据其经济决策的需要,综合运用不同的衡量方法,对"环境保护税"的税负水平做出判断。

Emission quantity is the basis for the calculation of tax amount of the environmental protection tax. The variabilityof emissions will inevitably lead to fluctuations in the tax burden of environmental protection taxes, and cause an impact onthe economic decisions of the enterprises. The specific measurement method is not only limited to the statutory tax calculationmethod stipulated in the “Environmental Protection Tax Law”, but also includes other supplementary taxation methods. Thereare great differences in the order of application, the main body, and the accuracy of the results of each method. Enterprisesshould comprehensively use different measurement methods based on the needs of their economic decisions in order to makejudgments on the tax burden level of “environmental protection tax”.