我国环境税制度的现实问题、域外经验及对策研究

Research on the Red Problems Extraterritorial Experience and Countermeasures of China's Environmental Tax System

环境税作为一种特殊税种,兼具环境功能性、税款专用性和科学技术性的法律特征。基于环境污染形势、转变经济发展方式以及深化税制改革的需要,环境税的征收迫在眉睫。现实中仍存在着环境税收体系不完善,同时资源税、消费税和排污费也存在诸多问题。美国等发达国家在环境税制度上已经取得了卓有成效的实践经验,主要表现在:以环境税收手段为主体,同时与其他多种经济手段并用;以征收特定的环境税种为主体,同时与其他环境税收手段并用;以能源税为主体,并与其他多种税种相结合;推行税收中性政策。完善我国的环境税制度,首先要厘清环境税与排污费之间的关系,其次要构建一个科学规范的环境税收体系,最后还要处理好环保部门与税务机关之间的关系。

As a special kind of tax,Environmental Tax has the legal characteristics of environmental function,tax appropriative and scientific and technical.Based on the situation of environmental pollution,the transformation of economic development and the need for deepening the reform of the tax system,the expropriation of Environmental Tax is imminent.But in reality,the Environmental Tax systems is still imperfect,and there are many problems in Resource Tax,Consumption Tax and Discharge Fee.The United States and other developed countries have made a very fruitful practice in the Environmental Tax System,including that:taking Environmental Tax as the main body and combined with other kinds of economic instruments at the same time;collecting specific Environmental Taxes as the main body and combined with other environmental tax means at the same time;taking the Energy Tax as the main body and combined with other kinds of taxes;implementing tax neutral policy.On this basis,to improve our Environmental Tax System,we first need to clarify the relationship between Environmental Taxes and Sewage Charges.Secondly,we should establish a scientific and standardized Environmental Tax System,and finally deal with the relationship between environmental protection departments and tax authorities.