摘要
环境税主要包括收回成本型环境税、提供刺激型环境税和增加收入型环境税三种类型,而环境收入税是增加收入型环境税的主要税种。为贯彻"受益者付费原则",我国在开征排污税、污染产品税等环境税的同时,也应开征环境收入税。环境收入税应以在我国境内从事生产、经营活动并取得销售(营业)收入的的单位和个人作为其纳税义务人,以应税收入为其计税依据,适用税率为比例税率。
Environmental taxes consist of three categories ： cost-recovery tax, stimulating tax and increasing-revenue tax. Environmental income tax is the main of the last one. To implement the principle ＂that those who benefit pay taxes,＂ China should levy environmental income tax while levying pollution discharge tax and contaminating product tax. The taxpayers of the environmental income tax include corporations and individuals who engage in productive and operative activities and gain sales （business） profits in China. The levy is based upon taxable income and proportional tax rate applies.
出处
《现代法学》
CSSCI
北大核心
2007年第6期119-127,共9页
Modern Law Science
基金
湖南省社科基金项目"环境税费问题研究"(编号04ZC006)的阶段性研究成果之一
