摘要
在环境税的理论发展及国际实践趋势中,污染税一直作为环境税的重要组成部分,其中污染产品税与污染排放税紧密相连,共同构成了污染税的主体骨架。污染产品也应当构成作为专业环境税的环境保护税的规制主体。但目前的环境保护税法中还未发现污染产品的身影,我国仅将污染排放囊括其中,仍由消费税对污染产品进行选择性调整。但消费税的主位功能是财政功能和调节功能,在环境治理的方面作用毕竟有限。由此,在环境保护税中开创针对污染产品的课税空间,实现消费税中环保型税目的整体设计与关联税制环境保护税的协调统一,共同建设美好生态环境。
Whether in theory or international practice,pollution tax should be the main regulation object of environmental protection tax.The pollution products tax and the pollution discharge tax have been regarded as the two pillars of the pollution tax.It is necessary to include the pollution products in the scope of environmental protection tax.At present,the environmental protection tax legislation has not found the figure of polluting products,only focuses on the pollution emission tax.The consumption tax is still selected to adjust the polluting products.However,the consumption tax is not a specific purpose tax aimed at environmental protection.The thematic function of consumption tax is financial function and regulation function.So it is difficult to meet the needs of environmental governance.Thus,create a tax space for polluting products in the environmental protection tax.To realize the integral design of the consumption tax of environmental protection tax items and related tax system of the environmental protection tax harmonious and unified,work together for better ecological environment.
作者
李佳鹏
Li Jiapeng(School of Law and Public Management,Hu’nan University of Science and Technology,Xiangtan Hu’nan 411100,China)
出处
《环境与发展》
2020年第4期233-235,共3页
Environment & Development
关键词
消费税
税制绿化
污染产品税
环境保护税
Consumption tax
Greening tax system
Pollution products tax
Environmental protection tax
