农业面源污染与环境税之法理辨析

• 作 者: 龚伟
• 机 构: 安徽农业大学人文学院,
• 出 处: 税务研究
• 发表日期: 2012年02期
• 关键词: 面源污染 环境税 计税依据 征税范围 水体污染 污染税 污染源 点污染源 环境保护税 水体污染源

农业面源污染目前是导致我国水体污染的主要因素,又因其污染物的排放存在无法测算、随机性强等特点,若将其纳入环境税立法,在计税依据和征税范围方面均存在不可调和的矛盾,因此,控制农业面源污染的税法思路应有所调整,即在双向调节不同农业生产资料税负成本的同时较多采用间接的税法调控手段。

At present, agricultural non-point source pollution is the main factor that causes water pollution in our country. Because of its unpredictable and random characteristics of pollutant emissions, if it is incorporated into the environmental tax legislation, it exists both in terms of tax base and scope of taxation Irreconcilable conflicts. Therefore, the tax law to control non-point source pollution in agriculture should be adjusted, that is, indirect tax regulatory measures should be adopted more frequently while adjusting the tax burden of different agricultural means of production.