北京邮电大学学报(社会科学版) ›› 2014, Vol. 16 ›› Issue (2): 76-82.

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基于生态补偿效应的我国环境税改革方向

  

  1. 黑龙江科技大学 管理学院,黑龙江 哈尔滨150022
  • 收稿日期:2014-01-02 出版日期:2014-04-30 发布日期:2023-03-27
  • 基金资助:

    黑龙江省哲学社会科学规划项目(12E037,13E063,13D075);黑龙江省自然科学基金项目(G201131,G201215)

#br# Reform Direction of Environmental Tax in China Based on Ecological Compensation Effect

  1. School of Management, Heilongjiang University of Science and Technology, Harbin 150022, China
  • Received:2014-01-02 Online:2014-04-30 Published:2023-03-27

摘要:

在分析环境税的生态补偿效应基础上,梳理我国的环境税费制度实践情况。结果发现,目前我国的环境税制体系不完善,融入式环境税制影响了税收中性原则,缺少独立的环境税种,导致生态补偿导向缺失,“双重红利”效应难以实现;征管体系不健全,弱化了生态补偿效果。鉴于此,我国应明确环境税改革方向,立足国情、循序渐进地建立具备“生态补偿”理念的环境税制模式,完善环境税收征管体系,提高环境税效应,促进生态文明建设。

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

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