联合征管模式下环境税税收救济的不足与完善

The Deficiency and Improvement of the Environmental Tax Relief under the Joint Collection and Management Mode

我国当前的《环境保护税法》重视环境税的特殊性,设计了"环保监测、税务征收"的联合征管模式,但对环境税税收救济却没有特殊规定。当纳税人基于计税依据争议寻求救济时,适用一般税种救济制度的规定。这种救济制度导致纳税人知情权被忽视、直接责任主体的不合理以及"清税前置"规则下的高成本救济。因此,在坚持效率与公平原则基础上,保障纳税人的知情权,同时明确以环保部门为直接责任主体的救济程序,并取消"清税前置"规则的适用,以完善联合征管模式下环境税税收救济制度。

With the j oint collection and management mode of ＂environmental inspection and tax collection＂,the current Environmental Protection Tax Law of PRC emphasizes the particularity of environmental tax,but does not have a specific regulation on the tax relief of the environmental tax. The general tax relief system suits the situation of taxpayers who search for relief under the taxation basis,which results in the ignorance of the right to know of taxpayers,the irrationality of direct responsibility subject and the high cost relief under the regulation that taxpayers of tax on tax arrears and thereafter may apply to the tax authorities at a higher level for reconsideration. Hence,under the principle of efficiency and fairness,the right to know of taxpayers should be safeguarded,the relief procedure that consider the environmental protection administration as the direct responsibility subject should be specified,and the application of that regulation should be canceled to improve the environmental tax relief regime under the joint collection and management mode.