我国环境税收制度构建的探讨

Exploration on the establishment of environmental tax revenue system in China

环境问题具有外部性 ,市场机制往往不能发挥作用 ,这种外部性构成环境税的理论基础。而治理环境的各种行政手段和已采取的除税之外的经济手段存在一定的弊端和局限性。要建立新的环境税收制度 ,一是征收专门的环境税 ,二是在其它一般性税种中采取保护环境的税收调节措施 ,以配合专门性税种。

The externality of environmental problems always denies the function that market system may perform. Meanwhile, it is this kind of externality that forms the theoretic basis of environmental tax. While various administrative measures of administrating environment and the economic means being apart from tax payment having been adopted are still not perfect.To establish the new system of environmental tax revenue,one way is to levy special environment tax, the other is to take environment protecting tax regulation measures among the other general tax categories to assist special tax categories functioning better.