摘要
从我国税收制度建设的进程来看,建立健全促进能源资源节约和环境保护的税收政策体系,应坚持奖惩结合与并重的原则。将奖励性的税收政策主要体现在增值税和企业所得税等税种上,而将惩罚性的税收政策主要体现在资源税、消费税以及环境税等税种上;将基于"使用者付费"原则的污染产品税的职责由资源税、消费税来承担,而将基于"污染者付费"原则的污染排放税的职责由环境税来承担。
After analyzing the process of our tax policy development,we should place equal stress on rewards and penalties when establishing and improving the energy-preserving and environment-protecting tax policy system.The actual procedures should be taken according to the world economic condition and our country's actual situation as well as the characteristic traits of different taxes,so that the tax policy can be set up scientifically and soundly and implemented step by step.The rewarding policy is supposed to apply to such taxes as value added tax and business income tax while punishing policy is adopted to the taxes such as resources tax,consumption tax and environment tax etc.Resources tax and consumption tax together exercise the function of pollution tax,which is based upon the principle that‘the one who consumes is levied',while environment tax does the duty of discharge tax whose concept is that‘the one who pollutes pays the tax'.
出处
《财贸经济》
CSSCI
北大核心
2009年第8期36-40,共5页
Finance & Trade Economics
关键词
能源资源节约
环境保护
现行税制
环境税
Energy Resources Conservation
Environmental Protection
Existing Tax Policy
Environment Tax
