税制“绿化”:绿色嵌入与税制结构平衡——兼论中国税制“绿化”的基本思路

发布时间：2018-03-14 00:51

本文选题：庇古税　切入点：税制绿化　出处：《郑州大学学报(哲学社会科学版)》2017年02期 　论文类型：期刊论文

【摘要】：在生态文明体制建设中,进一步发挥税收在生态环境保护上的促进作用,需要深入推进税制“绿化”。庇古税理论分析了环保税及其“双重红利”的实现,但在税负稳定的前提下,从整体税制结构的角度进行考察发现,单一设置的环保税将破坏税制结构的平衡。从实现条件的角度看,“双重红利”实现需要单一环保税和其它税种相互作用。因而,税制“绿化”需要将单一设置的环保税与现有税种的“绿化”结合起来,在税制结构平衡的状态下对现有税制结构进行改造。这也形成了中国税制“绿化”的基本思路,即绿色的直接嵌入和间接嵌入相结合,通过有效的税收管理实现整体税制结构的“绿化”。
[Abstract]:In the construction of ecological civilization system, it is necessary to give full play to the role of tax revenue in the promotion of ecological environment protection, and it is necessary to further promote the "greening" of the tax system. Pigou tax theory analyzes the realization of environmental protection tax and its "double dividend". However, under the premise of stable tax burden, from the perspective of the overall tax structure, it is found that. A single set of environmental taxes would upset the balance of the tax structure. From the point of view of the conditions for realization, the realization of the "double dividend" requires the interaction of a single environmental tax and other taxes. The "greening" of the tax system needs to combine the single set of environmental protection tax with the "greening" of the existing tax system, and reform the existing tax system structure under the condition of the balance of the tax system structure, which also forms the basic idea of "greening" of the Chinese tax system. In other words, the direct and indirect embedding of green is combined to realize the "greening" of the whole tax system structure through effective tax management.
【作者单位】：河南大学经济学院;
【分类号】：F812.2

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