中国环境税的功能检视与立法路径

发布时间：2018-01-27 02:03

本文关键词： 环境税功能异变税制绿化　出处：《财经理论与实践》2015年06期 　论文类型：期刊论文

【摘要】：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。
[Abstract]:Because of its effective raising of environmental protection funds, environmental tax can control pollution and damage environmental resources. To improve the quality of economic growth and maintain social environmental equity and other functions ahead of the traditional command-control mode of environmental management, but in the implementation of the double dividend may lead to deviation. Shifting tax burden affects emission reduction and puts more emphasis on efficiency than fairness, resulting in different functions. Our government has established the tax means to protect and improve the environment, and clarify the functions of environmental tax. It is the premise to guide our country to carry out the environmental tax system smoothly, to prevent its function change and to clarify the functional demand of environmental tax under the new situation, and to construct the environmental tax system in line with the localization of China. The realization of the function of environmental tax should be explored and considered from the aspects of perfecting the legal operating system, clarifying the division of power and responsibility of government affairs, and perfecting the construction of the indemnificatory system.
【作者单位】：南昌大学立法研究中心;南昌大学法学院;
【基金】：2015年国家社科规划项目(15BFX130) 2011年江西省高校人文社会科学重点研究基地项目成果(JD1104) 江西省高校人文社科重点研究基地项目(JD1104)
【分类号】：D922.22;F812.42
【正文快照】： 2014年6月国家环境保护部最新公布的《中国环境状况公报》显示,我国的生态环境问题日趋凸显,水、空气、土壤等环境要素的破坏与污染都已接近危险的临界点。党的十八届四中全会公报以“依法治国”为主题,使人们对我国环境税的出台充满期待。在环境税备受关注的同时,有人对环境

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