浅谈美国环保税收政策及其借鉴  

Environmental Tax Policy in America and Its Exemplary Role

作　　者：杜放[1] 

机构地区：[1]深圳职业技术学院,广东深圳518055

出　　处：《深圳职业技术学院学报》2008年第3期41-45,共5页Journal of Shenzhen Polytechnic

基　　金：广东省哲学社会科学"十一五"规划项目"发展循环经济的生态税制度构建研究"(项目批准号:06D02)的中期研究成果

摘　　要：中国的税收制度在环境与资源保护方面的作用目前存在很多问题:如排污收费制度立法层次低,征管不到位,征收不规范,对拒缴和挪用的处罚力度不够;相关税种环保因素少,难以发挥生态功能,资源税的征税范围窄、税额和计税依据不合理,消费税整体协调性差等。作者通过对美国生态税收政策包括其类型与税率、主要税种及其生态税收优惠政策——如直接税收减免、投资税收抵免、加速折旧等税式支出的全面介绍和分析,提出在中国开征环保税(包括普遍征税、污染排放税和污染产品税等)、同时合理运用税收优惠方式、扩大税收优惠的范围、建立成本测算与效益分析机制、给予地方税收优惠适度的管理权和立法权等政策建议。The present revenue systems in China have many problems in terms of protection of environment and resources including low legislation level, supervision leaks, unregulated levies on pollution drainages, lenient punishment on refusing and embezzling levy, lack of environmental factors in related tax categories, narrow taxation scope of resource tax, unreasonable tax amount and tax basis, and poor coordination of excise taxes. After a comprehensive introduction to America＇s ecology tax policies （including revenue types, tax rates of ecology tax, and preferential policies of ecology tax such as direct reduction, investment revenue offsets and remits, acceleration depreciation and so on）, levying of ecology taxes in China is proposed covering universal taxation, pollution emissions tax, and pollution product tax. Tax revenue preferences will also be granted at the same time. The policy will expand the scope of revenue preferential benefit, establish the mechanism of cost reckoning and benefit analysis, and give local governments moderate authority of revenue preferential benefit and legislative power.

关 键 词：美国 环境保护 政策 税收优惠 

分 类 号：F810.422[经济管理—财政学]