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环境税作为改变环境与资源无价的状况而开征的税种,从固定征收的角度可以将其看作是一种对生态环境加以补偿的经济调节手段,把应当由资源开发者或消费者承担的对生态环境污染或破坏后的补偿,以特定税收的形式固定下来,用于特定的环保目的。因此,环境税应定位为对自然资源的开发利用、对生态环境的污染、破坏加以征收以及对开展环境保护所产生的影响予以减免的税种。
From the perspective of fixed levying, the environmental tax, as a kind of tax levied to change the pricelessness of the environment and resources, can be regarded as an economic adjustment method to compensate for the ecological environment and should be borne by resource developers or consumers The compensation for the pollution or destruction of the ecological environment is fixed in the form of special taxation and used for specific environmental protection purposes. Therefore, the environmental tax should be defined as the taxes on the exploitation and utilization of natural resources, the pollution and destruction of the ecological environment, and the impact on the environmental protection.