污染产品课税:从消费税到环境税

发布时间：2018-04-09 17:18

本文选题：污染产品　切入点：环境保护税　出处：《中国政法大学学报》2017年05期

【摘要】：污染产品税与污染排放税向来被视为污染税(环境保护税之内核)的两大支柱。无论是理论层面还是国际实践趋势,污染产品理应是环境保护税的重点规制对象。然当下环境保护税立法仅聚焦于污染排放课税,而将污染产品任由消费税选择性调整。税制实践一再证明,消费税终归不是以环境保护为主位目的的特定目的税,诸多先天税制上欠缺环境保护税的专业性,难以迎合环境治理的需要。不管是鉴于域外经验,还是基于税制分工,都有必要借环境保护税立法之机,将污染产品纳入环境保护税的征税范围,即便一步到位的条件未必成熟,也有必要在"环境保护税法"中预留未来针对污染产品的课税空间,实现污染排放税和污染产品税的协同规制。
[Abstract]:Pollution product tax and pollution emission tax have always been regarded as two pillars of pollution tax.No matter in theory or in international practice, pollution products should be the key regulation object of environmental protection tax.However, the current environmental protection tax legislation only focuses on pollution tax, and leaves polluting products to the selective adjustment of consumption tax.The practice of tax system has proved time and again that consumption tax is not a special purpose tax with the primary purpose of environmental protection, and many innate tax systems lack the specialty of environmental protection tax, so it is difficult to meet the needs of environmental management.Whether in view of extraterritorial experience or based on the division of labour in the tax system, it is necessary to take the opportunity of legislation on environmental protection taxes to bring pollution products into the scope of taxation of environmental protection taxes, even if the conditions for a one-step approach may not be ripe.It is also necessary to reserve the future tax space for pollution products in Environmental Protection tax Law to realize the coordinated regulation of pollution emission tax and pollution product tax.
【作者单位】：武汉大学法学院;武汉大学社会学系;
【基金】：司法部国家法治与法学理论研究项目“资源税立法目的与制度设计研究”(16SFB3042) 中央高校基本科研业务费专项资金资助项目“环境法与财政法的价值整合研究”的阶段性成果
【分类号】：D922.22;D922.68

【相似文献】