构建我国生态税收体系的路径选择——基于可持续发展视角  

The Routing for the Construction of Chinese Ecological Taxation System——From the Perspective of Sustaining Development

作　　者：刘普照[1] 

机构地区：[1]辽宁大学经济学院,辽宁沈阳110036

出　　处：《山东财政学院学报》2011年第4期11-16,共6页Journal of Shandong Finance Institute

摘　　要：鉴于目前严峻的自然资源和环境污染状况,我国很有必要在短期内实行生态税制改革。但是考虑到我国的经济发展水平和税制的稳定性,我国的生态税制改革应循序渐进,分三阶段展开。第一阶段生态税制改革的任务是完善现行的生态税收政策,即在保持现行税制框架稳定的基础上对一些政策细则进行调整。第二阶段实行排污费的彻底费转税改革,开征环境污染税。第三阶段引入碳税,充分借鉴OECD国家的税率制定、税收收入返还方式、税收优惠等政策经验,在实现二氧化碳减排目标的同时尽量降低碳税对国民经济和高能耗企业造成的冲击。It is necessary for our country to launch the ecological taxation reform as soon as possible, considering the serious pollution of the natural resources and the environment. However, in view of the stability of economic development and taxation system of our country, the reform of Chinese ecological taxation system should be put forward gradually, to be specific, to be divided into three periods. The main task for ecological tax reform is to improve the existed tax policy in the first period, that is, to adjust some specific policies while maintaining the stability of the existing taxation system. In the second period, environment contamination tax needs to be implemented to replace pollute - discharge fee. In the third period, carbon tax should be introduced according to the experience of tax rate, tax revenue recycling, tax preference and exemption in OECD countries to diminish carbon dioxide emission as well as to reduce the impact of the implementation of carbon tax on the national economy and energy - intensive enterprises.

关 键 词：可持续发展 生态税制 环境污染税 碳税 

分 类 号：F812.42[经济管理—财政学]