对我国能源税费体制改革的新思考  

On the System Reform of Energy Taxes and Fees

作　　者：李松森[1] 李英伟[1] 

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025

出　　处：《南京审计学院学报》2012年第5期1-8,共8页journal of nanjing audit university

摘　　要：能源环境问题是影响当今经济社会可持续发展的核心问题之一。我国相对完善的能源税费体制尚未形成,资源税费改革滞后,对能源环境税费征收重视不足,节能环保激励效应不明显,使得能源税费对能源产业调控作用有限,进而导致长期以来能源价格未能全面反映能源的全部价值。因此,根据"十二五"规划纲要提出的改革目标,我国能源税费制度改革应依据维护生态平衡、系统化设计、能源结构的优化与多样化、公平分配环境责任、提高能源效率等基本原则,从建立综合税收调控体系、择机开征碳税、全面推进资源税费改革、开征能源环境税、健全能源环保税收优惠措施五个方面入手加快推进。Energy and environment problems are one of the core problems that influence the sustainable development of the economy and the society.In China,a complete set of energy tax system has not be established;the reform on resource taxes and fees lags behind the times;due attention hasn't been paid to the collection of energy and environment taxes and fees;incentives on energy saving and environmental protection are not obvious.All these factors restrain the regulatory control of resource tax on energy industry and lead to the failure of energy price to reflect the energy value.According to the reform goal in the 12th Five-year Plan in China,the system reform of the energy taxes and fees should be put forward from the following five aspects such as establishing comprehensive tax regulation system,choosing appropriate time to levy carbon taxes,comprehensively promoting the reform of resource taxes and fees,levying energy and environment taxes,strengthening preferential measures of energy and environment taxes based on the basic principles of the maintenance of ecological balance,system design,optimization and diversification of the energy structure,fair distribution of environmental responsibility,and improving energy efficiency.

关 键 词：能源税费体制改革 资源税费 环境问题 费改税 节能环保 碳税 能源效率 

分 类 号：F810.422[经济管理—财政学]