排污费改税:新设税种还是增设税目  

The Sewage Tax Reform: A New Tax Category or A New Tax Item

作　　者：何锦前[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《海南师范大学学报（社会科学版）》2012年第7期16-21,共6页Journal of Hainan Normal University(Social Sciences)

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"(09CFX002);中国法学会部级法学重大课题"经济发展方式转变中的法律问题研究"(CLS[2011]A02)

摘　　要：排污费改环境税,面临着独立环境税方案和关联环境税方案的选择。在全面考量税收作用环节、税种职能分工以及税法原则等方面的因素之后,独立环境税方案的优势更加明显,通过与环境保护有关的传统税种增设税目的方案则存在许多难以解决的弊端。排污费改税,应该以独立环境税的方案来实现。当然,独立环境税方案不排斥传统税种在环保功能上的强化,整体税制的"绿化"更应当成为长远的改革目标。The change of the sewage charge to the environmental tax ~s ,aceu - pendent environmental tax program and the associated environmental tax program. Based on a comprehensive analysis of such factors as the tax role links, the division of tax functions, and the principles of tax laws, the independ- ent environmental tax program has, as is revealed, more advantages over the associated environmental tax program which contains many drawbacks hard to remove. Therefore, the sewage tax reform should be implemented by means of the independent environmental tax program. As a matter of course, the independent environmental tax scheme should not exclude the strengthening of traditional taxes in their function of the environmental protection, and ＂the rationality＂ of the overall tax system should become the long-term objective of the reform.

关 键 词：环境税 排污费 税种 税目 

分 类 号：D912.6[政治法律—环境与资源保护法学]