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人类活动对环境造成的破坏日益严重,将税收作为保护环境的一项重要政策措施。把环境税引入税收制度就成为必然。文章分析了西方发达国家环境保护税收政策的发展情况,结合我国现有的环境保护税收政策中存在的不足和缺陷,提出借鉴发达国家的成功做法,并根据我国国情和税制改革趋向尽快建立环境税收制度,开征新税种,在环境税设计时注意把握税率的次优性,在环境税实施中注意细化税收管理级次和配合其他环境政策等。
Human activities have caused more and more damage to the environment and made tax revenue an important policy measure for environmental protection. The introduction of environmental taxes into the tax system has become inevitable. This paper analyzes the development of environmental protection tax policies in western developed countries and puts forward the successful practice of drawing lessons from the successful practices of developed countries in light of the existing deficiencies and shortcomings in China’s environmental protection tax policies and establishes environmental taxes as soon as possible according to the national conditions of our country and the reform of taxation system System, introducing new types of taxes, paying attention to the suboptimalness of tax rates when designing environmental taxes, paying attention to refining tax administration levels and coordinating with other environmental policies during the implementation of environmental taxes.