双重红利:我国环境保护税对企业绿色发展激励作用探讨

发布时间：2018-09-15 05:17

【摘要】：当前我国环境保护领域"费改税"工作正稳步推进,《环境保护税法》也将于2018年开始实施。本文综述了环境保护税的"双重红利"理论及其研究,从企业角度,对环境保护税(简称"环境税")还存在的减税规定不细、税收的使用和返还不具体、对"保护环境"强调较少等问题进行了分析。为更好地实现环境税的双重红利目标,提出在后续执行过程中进行完善的具体建议:根据企业污染排放值降低幅度确定企业环境税减税幅度,鼓励企业进行技术改造、环保升级;发挥税收的市场调节作用,增加税收返还和抵扣,提高税收的绿色化程度;充分发挥企业环境信用的作用,提高企业环境信用评级的影响广度和深度;明确环境税返还的原则和用途,让环境税税收专项用于环境保护领域,支持环境保护事业发展。
[Abstract]:At present, the work of "changing fees into taxes" in the field of environmental protection in China is advancing steadily, and the tax Law on Environmental Protection will be implemented in 2018. This paper summarizes the "double dividend" theory of environmental protection tax and its research. From the point of view of enterprises, the tax reduction provisions of environmental protection tax (referred to as "environmental tax") are not detailed, and the use and return of tax is not specific. Some problems such as less emphasis on environmental protection are analyzed. In order to realize the double dividend target of environment tax better, the paper puts forward some concrete suggestions to perfect in the course of following implementation: according to the reduction range of enterprise pollution emission value, the enterprise environment tax reduction range is determined, and the enterprise is encouraged to carry on the technical transformation. Environmental protection upgrade; play the role of tax market regulation, increase tax return and deduction, improve the degree of green tax, give full play to the role of enterprise environmental credit, improve the impact of enterprise environmental credit rating breadth and depth; Make clear the principle and use of environmental tax return, let it be used in the field of environmental protection, and support the development of environmental protection.
【作者单位】：华南师范大学经济与管理学院;
【基金】：国家社科基金项目“碳资产的特殊风险与收益研究”(11BJY143) 广东省社科规划基金重大资助项目“主体功能区规划下广东生态交易的理论探索──基于碳配额交易的视角”(LLYJ1318) 教育部规划基金项目“国际碳资产组合选择与定价”(10YJA790114)
【分类号】：F812.42

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