我国开征环境保护税的政策评析及改进建议

Policy analysis and improvement suggestions on levying environmental protection tax in China

针对环境保护税的征收问题,采用归纳分析的方法,对环境保护税法在制度设计、税收征管模式构建等方面进行分析,环境保护税法存在税制要素设计不够完善、污染物排放计量管理相对薄弱等问题。建议逐步优化税收要素的设计,不断扶持污染物排放计量设施建设,持续完善税收协同征管运行机制。研究结果对我国环境保护税法设计具有参考价值。

In response to the issue of environmental protection tax collection,this paper adopts the method of inductive analysis to analyze the system design of environmental protection tax law and the construction of tax collection and management mode.There are some problems such as the design of tax elements in environmental protection tax law is not perfect,the pollutant emission metering management is relatively weak,and tax collection and management faces difficulties.Therefore,it is recommended to gradually optimize the design of tax elements,continuously support the construction of pollutant emission measurement facilities and improve the tax coordination management mechanism.The research results have reference value for the design of environmental protection tax law in China.