对环境税的开征及其征管的探讨

开征环境税既是贯彻执行节约资源,保护环境基本国策的必然选择,也是国家筹集环境资金的主要渠道。近几年来,国家多次提出要研究开征环境税,理论界和实务界也对环境税的开征进行了有益探讨。考虑到中国环境污染情况、生态破坏状况和税收制度等,采取独立型环境税的模式,选择三大类环境税税种,待条件成熟再扩大征收范围。对于环境税的实施,特别是征收管理,选择由国家税务部门和环保部门协调配合进行,同时指出两部门在征管工作中可能面临的局限性,并提出了完善其征管的对策。

Discussion on Collection and Management of Environmental Taxes

The collection of environmental taxes is not only the inevitable choice of resources conservation and the protection of basic national environmental policy, but also the main channel of raising environmental funds. In recent years, the state has proposed several times to research on collecting the environmental taxes, and the theorists and the practitioners have also conduct useful discussions on the environmental taxes. Considering the environmental pollution, ecological destruction and tax system of China and so on, China should take the mode of independent environmental taxes, choose three main types of taxes and expand collection range when conditions are matured. For the implementation of environmental tax, especially the collection and management, the state tax authorities and the environmental protection departments should coordinate with each other effectively. In the meantime, this paper also points out limitations which the two departments may face in the process of collection and management and the countermeasures to ameliorate the process are also proposed.