论环境保护税法中规制诱导规范的优化

On the Optimization of Regulation Induction Standards in Environmental Protection Tax Law

污染者负担原则是环境保护税法界定征税对象、设计计税依据的出发点。由于量能课税原则在环境保护税制场域下的失灵,量益课税原则更适宜作为税收公平原则在环境保护税法中的实质意涵,并应以公共利益原则与功绩原则分别对环境保护税制在立法目的与具体税制建构中悖离量能课税原则的部分予以正当性基础的重建。环境保护税制若要实现"寓禁于征"、调控企业排污行为的诱导效果,其规制诱导规范设计的重点应落在第十三条"税收减免"上,即通过"税收减免"以实际的经济利益诱导纳税人矫正其负外部性行为,采取正外部性措施。目前我国《环境保护税法》中"税收减免"规范中的减免梯度尚需进一步细化,梯度间宽度亦需进一步合理设置。通过优化《环境保护税法》中的规制诱导规范,建立"有功者,给予优惠;有过者,课以特别负担"的优惠与重课机制,真正实现环境保护税法"寓禁于征"的行为调控效果。

The principle of polluter’s burden is the starting point for the environmental protection tax law to define the tax objects and design the tax basis.Due to the failure of ability-to-pay principle in environmental protection tax system,the principle of getting benefit from taxation is more suitable as the principle of tax fairness in the environmental protection tax law.In addition,the contents whose legislative purpose is deviated from the principle of getting benefit from taxation in environmental protection tax law should be reconstructed based on the principle of public interest and the principle of merit.If the environmental protection tax aims to achieve the inducing effect of"trying to prohibit a business by taxing it heavily"and regulating corporate pollution behavior,the focus of the design of its regulatory and inducing norms should be on Article 13:tax deductions and exemptions.That is to say,the practical economic benefits achieved through tax deductions and exemptions is used to induce taxpayers to correct their negative external and activities and take positive and internal measures.At present,the gradients of tax deductions and exemptions in"Environmental Protection Tax Law"in China need to be further refined,and the width between the gradients needs to be further set reasonably.By optimizing the regulation and inducing norms in the"Environmental Protection Tax Law",a preferential and reclassification mechanism should be established to give preferential treatment to those who gain merits.For those who have done something wrong will be subjected to special burdens.Thus,the regulation effect of"trying to prohibit a business by taxing it heavily"in environmental protection tax law will be achieved.