新时代我国生态税费体系的协同性设计

Collaborative Design of China’s Ecological Tax System in the New Era

排污收费制度是我国长期以来进行环境管理的一种重要经济手段。现行生态税费制度存在很多弊端,系统而完整的生态税收体系尚未形成。自然资源的日益枯竭、生态环境的持续恶化使人们逐渐意识到节能环保、走可持续发展道路的重要性,也对新时代生态税费改革提出了新要求。由于我国生态税改革总体上将沿着融入型生态税的路径实施,这必然要求在环境保护税与相关税种之间,资源税、环境保护税与相关税收政策之间,以及生态税收与相关收费之间,保持改革的协同性,并据此进行生态税费体系优化方案设计。

Effluent charge system is an important economic means for environmental management in China.There are many weaknesses in the current ecological tax system,and the systematic and complete system of ecological taxation has not been formed.The increasing depletion of natural resources and the continuous deterioration of the ecological environment make people gradually realize the importance of saving energy and environmental protection,and sustainable development,and also put forward new requirements for the reform of ecological taxes and fees in the new era.Because the reform of ecological tax will promote along the path of the integrative ecological taxation,it requires the synergy of the reform between the environmental protection tax and relevant taxes,between resource tax,the environmental protection tax and relevant tax policy,and between ecological tax and related fees,and then optimization scheme can be designed accordingly.