摘要
我国现行增值税立法在一定程度上体现了鼓励资源节约和环境保护,但我国生产型增值税的课征模式和税收优惠规定等不能有效地促进资源节约与环境保护,因此有必要绿化现行增值税税制,改生产型增值税为消费型增值税,取消现有的增值税立法中一些不利于资源节约与环境保护的税收优惠和补贴措施,扩大增值税中环境税收优惠的范围,并加大环境税收优惠措施的力度,以充分发挥税收在资源节约与环境保护中的作用。
The current Value-added tax legislation in China reflects the encouraging resource conservation and environmental protection to a certain extent, but production-based value-added tax and tax incentives measures in our country can not promote resource conservation and environmental protection effectively. We must make current Value-added tax legislation in China green, change production-based value-added tax for Consumer-oriented value-added tax, abolish a number of subsi- dies measures not being conducive to resource conservation and environmental protection in the val- ue-added tax legislation, and expand the range of environmental tax incentives in the value-added tax and strengthen the efforts in the environmental tax incentives measure to play full role in resource conservation and environmental protection.
出处
《时代法学》
2009年第5期42-47,共6页
Presentday Law Science
基金
湖南省社科基金项目"环境税费问题研究"(编号04ZC006)的后续研究成果之一
关键词
环境税
增值税
生产型增值税
消费型增值税
绿色化
value-added tax
production-based value-added tax
consumer-oriented value-add- ed tax
greenization
