我国环境保护税实施问题及对策探研

The Problems and Countermeasures about Environmental Protection Tax in China

主要针对我国环境保护税实施问题及对策展开浅要探索与研究。认为我国环境保护税实施过程中存在的主要问题为:应税污染物和当量值规定已然过时;没有明确规定环境保护税税款用途;部分环保部门的参与积极性不高。针对存在问题提出的对策为:完善应税污染物和当量值规定;环境保护税收入应作专项用途;切实调动环保部门参与积极性。

It mainly explores and studies the implementation problems and Countermeasures of environmental protection tax in China.The main problems existed in the implementation of environmental protection tax in China are as follows:it is out of date for the provisions on taxable pollutants and equivalent value;it is not clearly defined the purpose of environmental protection tax;it is not high on the participation enthusiasm of some environmental protection departments.In view of the existed problems,the countermeasures are put forward as follows:improve the provisions on the taxable pollutants and equivalent value;use the income of environmental protection tax as a special purpose;and mobilize the enthusiasm of environmental protection departments to participate effectively.