关键词: 生态补偿, 环境税, 税费改革

Abstract:

Based on the analysis of ecological compensation effect of environmental tax, the practice of environmental tax system in China is systematized It is found that at present, environmental tax system is not perfect in China, merging style environmental tax affects the taxation neutral principle, and the country lacks the independent environmental tax, which leads to deficiency in ecological compensation guidance and difficulty in realizing “double dividend” effect Unsound environmental tax collection and management system has weakened the effect of ecological compensation In view of this, environmental tax reform direction should be cleared, the environmental tax system with the concept of ecological compensation should be designed gradually based on the national conditions, and the environmental tax revenue collection and management system should be perfected, in order to improve the environmental tax effect and promote the construction of ecological civilization

Key words: ecological compensation, environmental tax, tax reform