摘要
环境税立法面临国家和产业国际竞争力的提高两大阻碍因素,尽管环境税收入使用制度可以破解上述困扰,但传统模式存在的不足导致了环境税收入再循环机制的兴起。环境税收入再循环机制遵循收入中性原则,具备提高一国税制的国际竞争力、赋予环境税更大的税法实施价值和税收遵从价值等制度先进性。外国环境税收入再循环机制充分证明了其发展潜力。我国环境保护税有必要引入收入再循环机制,但应坚持与我国总体税制改革相结合、提高收入再循环机制设计科学性的原则,并分短期与中长期逐步构建实施。
Both national competitiveness and industrial competitiveness are usual obstacles for policy makers when they considering to introduce legislation of environmental tax.Though the environmental-tax-revenue use system has a potential to solve the above difficulties,the deficiencies of traditional modes lead to the rise of the recycling mechanism for environmental tax revenue.The recycling mechanism for environmental tax revenue follows the revenue neutral principles,which is of system advances such as international competitiveness increasing and tax law enforcement and tax compliance.Its development potential has been proven by the experiences of foreign countries.A revenue recycling mechanism may be introduced to the environmental tax in China.However,it should be established gradually combined with the general tax reform in China and based on scientific institutional design.
作者
叶莉娜
王晓萌
Ye Lina;Wang Xiaomeng
出处
《税务研究》
CSSCI
北大核心
2019年第3期96-100,共5页
基金
教育部人文社会科学研究一般项目"环境税立法之环境税收入再循环机制研究"(项目编号:15YJA820024)的研究成果
关键词
环境税
环境保护税
收入再循环机制
Environmental tax
Environmental protection tax
Revenue recycling mechanism
