关于我国设立独立环境税的探讨

北京邮电大学学报(社会科学版) ›› 2013, Vol. 15 ›› Issue (4): 74-81.

关于我国设立独立环境税的探讨

福州大学管理学院，福建福州350108

收稿日期:2013-04-16 出版日期:2013-08-30 发布日期:2023-03-27
基金资助:
2010年福建省教育厅社科项目（JA09035S）

Discussion on Establishment of Independent Environmental Tax in China

School of Management, Fuzhou University, Fuzhou 350108, China

Received:2013-04-16 Online:2013-08-30 Published:2023-03-27

摘要/Abstract

摘要：

我国目前尚未设立独立环境税，政府的环境保护政策主要由排污费制度和融入式环境税制构成。排污费因其制度缺陷对限污治污的积极作用相当有限，而融入式环境税制将惩罚措施和优惠措施同时分布于各税种之间，不仅造成对一部分环境不友好行为重复征税而“惩罚过重”，对另一部分不友好行为税率过低甚至未纳入征税范围而“惩罚过轻”，而且也未对环境友好行为产生明显的正激励效果。文章在分析我国现行环境污染的应对措施及缺陷基础上，提出了将排污费制度和惩罚型融入式环境税制整合为独立环境税，并借助激励型融入式环境税制对环境友好行为给予鼓励的改革思路和政策建议。

关键词: 独立环境税, 排污费, 税收激励

Abstract:

China has not yet set up an independent environmental tax, and nowadays the government’s environmental protection policies mainly consist of emission fee (EF) and merging style environmental tax (MSET) The positive effects of EF are limited because of its own defects, and MSET puts both tax punishments and preferences among various categories of tax, resulting in the coexistence of eco-unfriendly behaviors overcharged (multiple-taxation) and undercharged (low tax rate or not included in the scope of taxation), and also no obvious incentive to eco-friendly behaviors Based on the analysis of China’s countermeasures and its defects for environmental protection, the idea of establishing independent environmental tax which integrates existing EF and MSET, and using MSET for tax preferences to encourage eco-friendly behaviors are proposed, and finally, some relevant suggestions are put forward

Key words: independent environmental tax, emission fee, tax incentive

中图分类号:

F810424

蔡高锐, 邵柳君. 关于我国设立独立环境税的探讨[J]. 北京邮电大学学报(社会科学版), 2013, 15(4): 74-81.

CAI Gao-rui, SHAO Liu-jun. Discussion on Establishment of Independent Environmental Tax in China[J]. Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition), 2013, 15(4): 74-81.