污染产品课税:从消费税到环境税  

Pollution Products Tax:From Consumption Tax to Environmental Tax

作　　者：叶金育 

机构地区：[1]武汉大学法学院 [2]武汉大学社会学系

出　　处：《中国政法大学学报》2017年第5期101-111,共11页Journal Of CUPL

基　　金：司法部国家法治与法学理论研究项目"资源税立法目的与制度设计研究"(16SFB3042);中央高校基本科研业务费专项资金资助项目"环境法与财政法的价值整合研究"的阶段性成果

摘　　要：污染产品税与污染排放税向来被视为污染税(环境保护税之内核)的两大支柱。无论是理论层面还是国际实践趋势,污染产品理应是环境保护税的重点规制对象。然当下环境保护税立法仅聚焦于污染排放课税,而将污染产品任由消费税选择性调整。税制实践一再证明,消费税终归不是以环境保护为主位目的的特定目的税,诸多先天税制上欠缺环境保护税的专业性,难以迎合环境治理的需要。不管是鉴于域外经验,还是基于税制分工,都有必要借环境保护税立法之机,将污染产品纳入环境保护税的征税范围,即便一步到位的条件未必成熟,也有必要在"环境保护税法"中预留未来针对污染产品的课税空间,实现污染排放税和污染产品税的协同规制。The pollution product tax and the pollution discharge tax have been regarded as the two pillars of the pollution tax(the core of the environmental protection tax).Whether in theory or international practice,pollution products should be the main regulation object of environmental protection tax.At present,the environmental protection tax legislation focuses only on the pollution emission tax,allowing the pollution products to be adjusted selectively by the consumption tax.Tax practice has repeatedly proved that consumption tax is not a specific purpose tax aimed at environmental protection,and it is difficult to meet the needs of environmental governance.Whether it is in view of experience or is based on the tax division,it is necessary to include the pollution products in the scope of environmental protection tax during the environmental protection tax legislation,to achieve synergy regulation of emission tax and pollution tax.

关 键 词：污染产品 环境保护税 消费税 污染产品税 

分 类 号：D922.6[政治法律—环境与资源保护法学]