摘要
伴随着我国经济的快速发展,环境与资源约束问题日益严峻,现有的排污收费制度难以有效解决环境污染问题,征收环境保护税就成为我国的必然选择。本文就完善我国环境保护税收体系的路径选择提出"两步走"的改革设想:近期主要任务是对现行税种进行"绿化改造";中长期目标是对排污收费制度进行"费改税",以期形成规范和完善的环境保护税收体系。
Accompanied by rapid economic development in China, the environmental and resource problems have become increasingly severe, and current polluting emission charge system can hardly resolve the problem of environment pollution effectively; therefore the introduction of environmental protection tax turns out to be an inevitable trend. This paper proposes a ＇two-step＇ reform idea to improve the path selection of national environmental protection tax system： ＇greening＇ current taxes in the near future; and the fee/tax reform on polluting emission charge system shall be made in the medium to long term to shape a standard and sophisticated environmental protection tax system.
出处
《涉外税务》
北大核心
2012年第4期16-20,共5页
International Taxation In China
关键词
环境保护
税种“绿化”
费改税
Environmental protection ＇Green＇ tax system Fee/tax reform
