生态经济
生態經濟
생태경제
Ecological Economy
2015年
7期
140~143
,共null页
环境保护税 开征 难点
環境保護稅 開徵 難點
배경보호세 개정 난점
environmental tax; levy; difficulties
2007年《国务院节能减排综合性工作方案》提出＂研究开征环境税＂之后,财政部、国家税务总局和环境保护部随即联合开展＂开征环境税＂研究。2011年《中华人民共和国国民经济和社会发展第十二个五年规划纲要》中再次提出＂积极推进环境保护税费改革,选择防治任务繁重、技术标准成熟的税目开征环境保护税,逐步扩大征收范围＂,进一步明确了开征的时间要求和具体内容。目前中国开征环境保护税研究和制定工作正在加快推进中。尽管从理论上看环境税具有双重红利等优势,但其在中国的实践不仅存在环境税实施所具有的普遍障碍,还受到我国特定国情下一些外界因素和内部技术因素的制约。
2007年《國務院節能減排綜閤性工作方案》提齣＂研究開徵環境稅＂之後,財政部、國傢稅務總跼和環境保護部隨即聯閤開展＂開徵環境稅＂研究。2011年《中華人民共和國國民經濟和社會髮展第十二箇五年規劃綱要》中再次提齣＂積極推進環境保護稅費改革,選擇防治任務繁重、技術標準成熟的稅目開徵環境保護稅,逐步擴大徵收範圍＂,進一步明確瞭開徵的時間要求和具體內容。目前中國開徵環境保護稅研究和製定工作正在加快推進中。儘管從理論上看環境稅具有雙重紅利等優勢,但其在中國的實踐不僅存在環境稅實施所具有的普遍障礙,還受到我國特定國情下一些外界因素和內部技術因素的製約。
2007년《국무원절능감배종합성공작방안》제출＂연구개정배경세＂지후,재정부、국가세무총국화배경보호부수즉연합개전＂개정배경세＂연구。2011년《중화인민공화국국민경제화사회발전제십이개오년규화강요》중재차제출＂적겁추진배경보호세비개혁,선택방치임무번중、기술표준성숙적세목개정배경보호세,축보확대정수범위＂,진일보명학료개정적시간요구화구체내용。목전중국개정배경보호세연구화제정공작정재가쾌추진중。진관종이론상간배경세구유쌍중홍리등우세,단기재중국적실천불부존재배경세실시소구유적보편장애,환수도아국특정국정하일사외계인소화내부기술인소적제약。
Chinese government has conducted the research of levying environmental tax in China since ＂Levying ET on a proper time＂ written in General Work Plan for Saving Energy and Reducing Emissions issued by China State Council in 2007. It shows that the reform of environmental tax （ET） has stepped into the operation stage since General Work Plan for Saving Energy and Reducing Emissions during the 12th Five-Year Plan says that ＂push forward the reform of ET, levy ET on items with great pressure of prevention and control or with mature technical standard, and expand the scope of levying＂ in 2011. Levying ET is progressing in China. We must admit that there are several barriers on the implementation of ET in China, as well as its own systematic disadvantages though it＇s widely believed ET is an effective economic measure on controlling and reducing pollution emissions. This paper will analyze the obstacles puzzled policy- makers and researchers in China on the basis of ET＇s own drawbacks. Some recommendations will be raised to eliminate these difficulties in the last.
