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运用税收手段促进环境保护和资源有效利用已经成为国际通行做法。本文系统回顾了我国现行环境税收制度的形成和发展过程,介绍了我国现行环境税费制度的基本模式、主要政策和征管机制,肯定了税费并存环境税制度格局对于实现我国环境保护国策的积极作用,同时也剖析了存在的主要问题。由此得出结论:环境税费制度是我国实现节能减排、可持续发展战略目标的重要经济制度保;我国的环境课征制度将在较长时期内保持税费并存格局;积极推进排污费改税,适时开征环境税是我国环境税费制度改革发展的基本方向,也是进一步完善我国税收制度和分税制财政体制的重要选项。
The use of tax means to promote environmental protection and efficient use of resources has become an internationally accepted practice. This paper systematically reviews the formation and development of the current environmental taxation system in our country, introduces the basic mode, main policies and collection and management mechanism of the current environmental taxation system in our country, and affirms the coexistence of taxes and fees. Role, but also analyzed the main problems. Therefore, the conclusion is drawn that the environmental tax system is an important economic system guarantee for our country to achieve the strategic goals of energy conservation, emission reduction and sustainable development. The system of environmental levy in our country will keep the co-existence of taxes and fees for a long period of time. Tax reform, timely introduction of environmental taxes is the basic direction for the reform and development of China’s environmental tax system, as well as an important option for further improving China’s tax system and tax-sharing financial system.