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环境税理论与实践的快速发展既为传统的税收理论提供了新的发展动力,赋予新的内涵,客观上又对其提出了挑战,要求税收基本理论能够反映这种变革的趋势和特点。本文从环境税对税收公平原则、税收经济效率原则、税制优化理论等方面的影响进行探讨,认为税收公平原则应体现经济公平、环境公平和社会公平;环境税的征收强化了在市场失灵时实现经济效率的途径应是非中性的税收,非中性税收对于实现税收的经济效率原则具有重要意义;建立环境税制是优化税制的另一路径,优化税制理论还应进一步研究环境税的优化,商品税、所得税与环境税的搭配等问题。
The rapid development of environmental tax theory and practice not only provides new impetus to the development of traditional tax theory and gives new connotation, but also challenges it objectively. It requires that the basic taxation theory can reflect the trend and characteristics of such change. This paper discusses the influence of environmental tax on the principle of tax fairness, the principle of tax economic efficiency and the theory of taxation optimization. It holds that the principle of fair tax should embody economic fairness, environmental fairness and social justice. The collection of environmental tax strengthens the realization of market taxation Economic efficiency should be non-neutral tax revenue, non-neutral tax revenue for the realization of the principle of economic efficiency is of great significance; the establishment of environmental tax system is another way to optimize the tax system, tax system optimization theory should further study the optimization of environmental taxes, Tax, income tax and environmental tax with other issues.