摘要
结合我国现行环境税费存在的问题与稀土产业发展现状,在效率性、环保性和可持续性目标的指导下,遵循先期试点,逐渐推进、激励环保行为为主,筹集收入为辅和体现税收公平和效率的原则。建议在稀土产业可先行开征污染排放税,并配合在其他税种中做出与环境保护和治理的相关规定,重点解决稀土生产环节污染的治理和环境的改善,并加强税务部门与环保部门的密切配合、资金支持和环境税的国际协调的实施保障。通过稀土产业环境税费的政策设计,提出可持续发展视角下我国环境税费政策建议。
This paper, aiming at the issues in China＇s environmental tax and fees, studies the situation of REE industry, presents a fair and efficient tax and fees principal which abides by a gradual progressing and environmental protection. REE industry is suggested to be firstly imposed pollution emission tax which can be combined with environmental protection and handling. Tax administration shall work closely with environment protection departments in capital support and environmental tax. This paper presents suggestions on policy design in REE industry environmental tax ＆ fee under sustainable development.
出处
《资源与产业》
2014年第2期119-123,共5页
Resources & Industries
关键词
稀土产业
可持续发展
环境税费
政策建议
REE industry
sustainable development
environmental tax and fee
policy suggestion
