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环境保护税是解决环境问题的重要手段之一,长期以来,国内外学界对环境税及与环境保护相关的税收问题进行了深入地研究。本文尝试将国内外学界关于环境税领域的相关研究进行梳理,以展示环境税研究的全貌。在我国当前经济转轨时期的特殊经济和社会背景下,环境保护税改革需要关注我国的税制现状,并仔细审视环境保护税的目标和功能定位以及相关税种整合、部门协调合作等若干重要问题。
Environmental protection tax is one of the most important means to solve environmental problems. For a long time, domestic and foreign scholars have conducted in-depth studies on environmental taxes and tax issues related to environmental protection. This article attempts to sort out the domestic and foreign scholars on the field of environmental tax research, in order to show the whole picture of environmental tax research. Under the special economic and social background in the current period of economic transition in our country, the environmental protection tax reform needs to pay attention to the status quo of China’s tax system and carefully examine the objectives and functions of the environmental protection tax as well as some important issues such as the integration of relevant taxes and the coordination and cooperation of departments.