环境税的国际经验及启示—基于税收要素视角  

International Experiences of Environmental Tax and Its Enlightenment

作　　者：田志刚[1] 张桂江[1] 

机构地区：[1]南京财经大学财政与税务学院

出　　处：《税务研究》2016年第4期42-45,共4页

摘　　要：本文分析了发达国家关于环境税纳税人、税率和征税对象等方面的作法及经验,在结合我国国情的基础上,对我国环境税纳税人的确定、征税范围的选择、计税依据的界定以及税率的设定进行了论证,认为我国环境税应以"污染者付费"为基础将纳税人分为居民和企业,逐步细化税制,扩大征税范围,依污染物性质不同确定合理的计税依据,实行统一与差别相结合且变化的税率。This paper analyzes the practices and experiences regarding taxpayers, tax rates and tax objects of environmental tax in developed countries. Considering China＇s actual conditions, the paper demonstrates how to determine the taxpayer, tax scope, tax basis and tax rate of China＇s environmental tax. Generally speaking, the taxpayers should be classified into resident taxpayers and corporate taxpayers on the basis of polluter-pays principle; the tax system should be detailed step by step; the tax scope should be enlarged and the tax basis should be scientifically determined according to the different natures of various pollutants. Besides, the tax rate should vary considering the combination of unity and distinctiveness.

关 键 词：环境税 税收要素 税制设计 

分 类 号：F812.42[经济管理—财政学]