中国独立型环境税方案设计研究  被引量:37

Framework Design of the Separated Environmental Tax for China

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作  者:王金南[1] 葛察忠[1] 高树婷[1] 严刚[1] 董战峰[1] WANG Jin-nan ,GE Cha-zhong, GAO Shu-ting, YAN Gang ,DONG Zhan-feng (Chinese Academy for Environmental Planning, Beijing 100012, China)

机构地区:[1]环境保护部环境规划院,北京100012

出  处:《中国人口资源与环境》2009年第2期 69-72,共4页China Polulation.Resources and Environment

摘  要:结合目前我国的环境保护形势和任务,借鉴国外环境税收实践经验,初步设计了我国独立型环境税政策方案。设置节污染排放、特种污染产品、生态保护和二氧化碳排放四类税目;提出了“环保代核,税务部门征收”“由环保代征、税务审核”及“税务部门征收”的三种征管模式;以2006年的税基测算。全国环境税总收入为2330亿元,建议主要作为中央与地方共享税,地方和中央按照8.2比例分成,在各级财政建立“环保基金”,实行专款专用;应根据“整体税负中性”和“税费改革同步”的原则.相应降低其他税种的税负,调整排污收费范围,保持现有税负水平基本不变;采取先易后难、逐步推进的战略,最终建立支撑科学发展的财税政策体系。In this paper, Separated Environmental Tax(SET) was designed based on the status quo and needs of Chinese environmental protection and rich experiences of some OECD membership countries. The designed SET scheme was consisted of four categories of taxes, which are Taxation on Pollution Emissions, Taxation on Special Produets, Ecological Protection Taxation, and Taxation on Carbon Emissions. Three substitutive tax levying and management patterns are brought forward. The first is that SET could be checked and ratified by the environmental protection departments and levied by the tax departments. The second ia that SET could be. accounted by the environmental protection departments, checked and ratified by the tax departments. The third is that both the levying and managing function of the SET could be. set on the tax departments. According to the suggested scheme, taking the taxation bases in 2006 as a basis, the total tax revenues in China could reach 233 billion yuan RMB. SET was suggested as a tax shared by the central government and the local govemunents, and the propertion between the central and the local could be set as 8:2 with the local government sharing the larger part. Tax revenues should be arranged as envirotunental protection funds under the governmental finance at various levels and specialized in environmental protection fields. When SET was set up, wholly neutral taxation burden and synchronously tax and fee reforming principles should be adhered by; Construction and reformation of SET should take an strategy of being easy at first, then difficult, and step by step, and finally set up a financial and tax system that could sustain the Scientific Development Outlook.

关 键 词:环境税 排污收费 税费改革 共享税 

分 类 号:X196[环境科学与工程—环境科学]

 

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