论开征环境税的三大关系问题

• 作 者: 许文
• 机 构: 财政部财政科学研究所,
• 出 处: 税务研究
• 发表日期: 2012年09期
• 关键词: 环境税 排污费 征收范围 环境保护税 碳税 排放权交易 优惠政策 税种 费改税 排污收费

我国目前已经确立了“十二五”期间开征环境保护税的目标,但理论和实务界对于如何具体推进环境税改革还存在着一些疑问和争议。本文基于环境税与环境相关税收、排污费、排放权交易之间关系的分析,对环境税的概念界定、开征独立环境税的必要性、征收范围的合理选择、改革过程中税费关系的处理、协调排放权交易的优惠政策制定等问题,给出了相关认识和政策建议。

At present, China has set the goal of levying environmental protection tax during the “Twelfth Five-Year Plan” period. However, there are still some questions and controversies about how to promote the environmental tax reform theoretically and practically. Based on the analysis of the relationship between environment tax and environment-related taxes, sewage charges and emissions trading, the paper defines the concept of environment tax, the necessity of levying an independent environmental tax, the reasonable choice of the scope of levying, the treatment of tax-fee relationship in the reform process , To coordinate the development of preferential policies for emissions trading and other issues, given relevant knowledge and policy recommendations.