环境税税收返还制度的国际经验与借鉴  

International Experience of Environmental Tax Refund System Design and Its Implications for China

作　　者：薛钢[1] 纪惠文[2] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430071 [2]中国人民大学经济学院,北京100872

出　　处：《涉外税务》2011年第8期30-33,共4页International Taxation In China

基　　金：2010年中央高校基本科研业务费资助项目"我国税收征管效率研究"(项目编号:31541010901)的阶段性成果

摘　　要：税收返还制度被发达国家广泛运用于税收实践中。本文从环境税税收返还制度设计的国际经验出发,探讨了环境税税收返还制度的实施目标与操作途径,并建议在我国未来的环境税改革中,结合国情进行环境税税收返还的制度设计。The tax refund system has been widely used in tax practice in the developed countries. Starting from the international experiences in environmental tax refund system design,this paper makes a discussion on the implementation objectives and operation channels of environmental tax refund system,and suggests that the design of environmental tax refund system shall take the actual conditions into consideration in China＇s environmental tax reform in the future.

关 键 词：环境税 税收返还 税收激励 

分 类 号：F812.42[经济管理—财政学]