环境税的税收优惠政策解析

Tax Preferential Policies for Environmental Tax

征收环境税是我国改善生态环境和维护生态平衡的重要税制改革举措,而税收优惠政策的制定则是环境税顺利实施的重要保障。根据《环境保护税法》等相关法律法规的规定,税收优惠政策主要有减免和返还两种形式。基于税收优惠政策可以促进污染企业技术升级和调整国家经济发展方向的积极作用,美国以及欧盟各成员国家在征收环境税时,都根据实际情况制定了不同的税收优惠政策,在保护环境的同时也促进了经济的稳定发展。我国应当考察借鉴这些成功经验,在环境税的征收管理中有针对性地制定税收优惠政策,进一步加大优惠政策的覆盖范围,体现税收优惠政策的差异特征,建立税收优惠政策的评估机制。

Environmental tax is an important tax reform measure for improving ecological environment and maintaining ecological balance in China,and preferential tax policy is an important guarantee for the smooth implementation of environmental tax.According to the Environmental Protection Tax Law and other relevant laws and regulations,there are two types of tax preferential policies:reduction and exemption and refund.Because the preferential tax policies play important roles in promoting the technological upgrading of polluting enterprises and the development of national economy,United States and member states of the European Union have formulated different tax preferential policies according to the actual situation,which could contribute to protecting the environment and promoting stable economic development.China should investigate and draw on these successful experiences.Meanwhile,China should formulate tax preferential policies in the collection and management of environmental taxes,and further increase the coverage of preferential policies.It is still vital for China to establish an evaluation mechanism for tax preferential policies in order to display the differences in tax preferential policies.