关于我国构建环境关税制度的法律思考——以厦门自贸区为切入点

Legal Thinking on the Construction of Environmental Tariff System in China——Taking Xiamen Free Trade Zone as the Entry Point

随着非关税壁垒的限制使用,加上如今环保运动的兴起,在国际贸易中,为保护国内市场,环境关税等环境贸易措施将成为主要手段。厦门自贸区作为我国经济、体制改革先行示范区,除了金融贸易等重点领域外,税收法律制度改革也是自贸区制度创新的一大亮点。自贸区建设的核心任务是制度创新,先试先行。环境关税的相关制度包括计税依据、征税对象、税收主体、税率设计能够在自贸区实践中臻于成熟,向全国推行。

With the restriction of non-tariff barriers and the rise of environmental protection movements today,in international trade,environmental trade measures such as environmental tariffs will be the main means to protect the domestic market.As the first demonstration area of China's economic and system reform,Xiamen Free Trade Zone,in addition to key areas such as financial trade,the reform of taxation legal system is also a highlight of the innovation of the free trade zone system.The core task of the construction of the free trade zone is institutional innovation,first try first.The relevant systems of environmental tariffs include taxation basis,taxation target,taxation subject,and tax rate design,which can be matured in the practice of the free trade zone and promoted to the whole country.