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环境税是针对开发、利用资源环境的单位和个人,按照其开发、利用自然资源的程度或污染、破坏环境的程度所征收的税。开征环境税是运用市场经济手段来解决环境问题的方式之一,体现了“谁污染谁治理、谁开发谁保护、谁破坏谁恢复、谁利用谁补偿、谁受益谁付费”的原则。征收环境税具有体现公平原则,促进平等竞争,实现“双重红利”甚至是“三赢”的现实意义。通过对我国现有环境税立法的分析,结合当前环境现状,借鉴国外成功立法经验,提出我国开征环境税需遵循关联性原则、污染者负担原则、专款专用原则,并从纳税人、征管方式、税基、税率等角度对我国环境税制度设计提出建议。
Environmental tax is for the development and utilization of resources and the environment of the units and individuals, according to their development, use of natural resources or pollution, the extent of damage to the environment the tax. The introduction of environmental taxes is one of the ways to use market economy to solve environmental problems. It reflects the principle of “who pollutes who govern, who protects who develop, who undermines who is recovering, who relies on it and who benefits who pay.” Imposing an environmental tax has the principle of fairness, promoting equal competition and realizing the practical significance of “double bonus” or even “win-win-win”. Based on the analysis of the existing legislation on environmental tax in our country, combined with the current situation of the environment and drawing on the successful experience of legislation in other countries, this paper proposes that the principle of relevancy, the burden of polluters and the principle of special funds should be followed in the taxation of our country. Tax base, tax rate and other aspects of China’s environmental tax system design recommendations.