环境税税目设计的原则与路径——以发展方式转变为背景  

The Principles and Path of Designing the Items of Environmental Taxation : From Development Pattern’s Transformation

作　　者：何锦前[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《广西政法管理干部学院学报》2012年第4期38-42,共5页Journal of Guangxi Administrative Cadre Institute of Politics and Law

基　　金：国家社科基金青年项目<实现经济稳定增长目标的促进型法研究>(批准号09CFX002);中国法学会部级法学研究重大课题<经济发展方式转变中的法律问题研究>(CLS(2011)A02)

摘　　要：排污收费项目如何转化为环境税税目,是费改税的关键环节。对此,应该在坚持效益原则和公平原则的前提下综合各方面因素加以考量。考量的结果是,排污收费项目应以稳妥渐进的方式转化为环境税税目,不宜操之过急;环境税税目也应尽可能多地囊括各类污染,并注意避免税收上的分配不公。由此,环境税才能充分发挥其促进发展方式转变的积极作用。It is the crucial element to change items of pollution charges to tax items of environmental taxation. To accomplish this change, the legislature should take all factors into account under the principles of efficiency and equity. As a result of such consideration, the items of pollution charges ought to be transferred into the items of environmental taxation in prudent way, which is better than the Jacobinical way of getting it done once and for ever. The items of environmental taxation should involve all kinds of pollution as much as possible. At the same time, the unfair distribution of tax burden must be avoided. According to such arrangements, environmental taxation will induce clean production and promote the development pattern＇s transformation.

关 键 词：发展方式 环境税 排污费 税目 

分 类 号：DF432.9[政治法律—经济法学]