财经理论与实践
財經理論與實踐
재경이론여실천
The Theory and Practice of Finance and Economics
2015年
6期
132-136
,共5页
环境税%功能异变%税制绿化
環境稅%功能異變%稅製綠化
배경세%공능이변%세제녹화
Environmental tax%Function mutation%Greening tax system
环境税因其具有有效筹集环保资金、调控污染与破坏环境资源的行为、提高经济增长质量和维护社会环境公平等功能而领先于传统的命令-控制型环境管理模式。但在推行中可能出现双重红利引发偏差、转嫁税负影响减排以及重效率轻公平等现象，产生功能异变。我国政府确立了税收手段保护和改善环境的治理思路，厘清环境税所具备的功能、防范其发生功能异变、明晰新形势下环境税的功能需求是引导我国环境税制顺利推行的前提。构建符合中国本土化的环境税制、实现环境税的功能应当从健全法律运行体制、明晰政府事权责划分以及完善保障性制度建设等方面进行探索和思考。
環境稅因其具有有效籌集環保資金、調控汙染與破壞環境資源的行為、提高經濟增長質量和維護社會環境公平等功能而領先于傳統的命令-控製型環境管理模式。但在推行中可能齣現雙重紅利引髮偏差、轉嫁稅負影響減排以及重效率輕公平等現象，產生功能異變。我國政府確立瞭稅收手段保護和改善環境的治理思路，釐清環境稅所具備的功能、防範其髮生功能異變、明晰新形勢下環境稅的功能需求是引導我國環境稅製順利推行的前提。構建符閤中國本土化的環境稅製、實現環境稅的功能應噹從健全法律運行體製、明晰政府事權責劃分以及完善保障性製度建設等方麵進行探索和思攷。
배경세인기구유유효주집배보자금、조공오염여파배배경자원적행위、제고경제증장질량화유호사회배경공평등공능이령선우전통적명령-공제형배경관리모식。단재추행중가능출현쌍중홍리인발편차、전가세부영향감배이급중효솔경공평등현상，산생공능이변。아국정부학립료세수수단보호화개선배경적치리사로，전청배경세소구비적공능、방범기발생공능이변、명석신형세하배경세적공능수구시인도아국배경세제순리추행적전제。구건부합중국본토화적배경세제、실현배경세적공능응당종건전법률운행체제、명석정부사권책화분이급완선보장성제도건설등방면진행탐색화사고。
Environmental tax is superior to the traditional environmental management meth-od--the “mandate and control”approach,with the function of raising fund for environmental pro-tection efficiently,regulating misconduct damage to environment and improving the quality of e-conomic growth.While in the process of the construction of environmental tax,its function may mutate.For example,“double dividend”caused deviation,tax burden transfer and bias efficien-cy.The Chinese government has established an idea of using taxes to protect and improve the en-vironment;therefore,clarifying the function of environmental tax and preventing mutation are essential preconditions for carrying out the environmental taxation of China.The localization of Chinese environmental taxation should be composed of improvement of the legal operation system and protective system,as well as specifying the government power and responsibility.
