我国生态税费问题分析及对策

An Analysis and Counter-measure of Our Ecological Tax

目前我国尚未建立以保护生态环境为目的的税收体系,存在着诸如保护生态环境的主体税种缺位、现行制度立法层次低、设计税种时环保因素考虑不够、优惠形式单一等问题。建议开征专门的环保税,改革相关税种,构建以环保税为核心,以相关生态税种和生态税收优惠措施为辅助的生态税收新体系。

Today,the tax system for protecting ecological environment has been set up yet,such as lack of the main tax of protecting ecological environment,low legislation of the current system,lack of consideration of the environmental factors when categories of taxes are designed,a single form of preference,ect.So ecological environment tax should be levied,relative taxes should be changed,and environmental tax as a core and the relative ecological tax and the measures of ecological tax preference as a supplement should be set up