摘要
环境税是实现绿色发展的重要手段,在参考经济合作与发展组织统计口径界定环境税范围的基础上,作者分析了中美两国的环境税收入规模、变化趋势、收入结构和环境税收严苛程度,对比了两国环境税的基本税制要素。结果表明:在绝对量上中国环境税收入显著多于美国,在相对量上中国环境税收入占税收收入的比重、占GDP的比重也都已经超过美国;同时,2010年中国的环境税收严苛程度指数也超过了美国,说明中国税制框架已具备绿色特征;但中国环境税制度还存在税收结构不合理、税制要素设计不完善等问题。作者建议中国深化改革环境税的顶层设计,科学确定税制要素和税制结构,建立一个覆盖广泛的环境税制度体系。
The environmental tax is an important means to realize green development.We define the scope of environmental tax according to the OECD statistics,then compare the scale,trend,stringency index and structure of environmental tax in China and the United States,compare two countries environmental tax elements.Results show that China s environmental tax revenue rises faster than the United States significantly,China s environmental tax revenue share of total tax revenue,share of GDP,environmental policy stringency index are bigger than the United States in recent years,which shows that China s tax system has green features.However,China s environmental tax structure and tax system are not reasonable.To promote high-quality environmental protection,China should reform its top-level design of environmental tax deeply,make forward-looking plans for the strategic objectives,reform principles,tax legislation and tax system design;design tax system elements and tax structure scientifically;establish a system of environmental tax system with extensive coverage.
作者
闫云凤
王苒
范庆文
YAN Yun-feng;WANG Ran;FAN Qing-wen(Capital University of Economics and Business,Beijing 100070,China;University of International Business and Economics,Beijing 100029,China)
出处
《城市与环境研究》
2018年第4期83-93,共11页
Urban and Environmental Studies
基金
国家自然科学基金面上项目"全球价值链嵌入对中国增加值贸易隐含碳的影响与减排路径研究"(批准号:71573180)
北京市社会科学基金项目"全球价值链嵌入对京津冀产业转移的影响与升级路径研究"(批准号:18YJB012)
关键词
生态文明
环境税收入
税制结构
税制要素
税制改革
ecological civilization
environmental tax revenue
tax structure
tax elements
tax reform
